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).     

The Influence of Perceived Importance of an Ethical Issue on Moral Judgment,Moral Obligation,and Moral Intent

The study extends and tests the issue contingent four-component model of ethical decision-making to include moral obligation. A web-based questionnaire was used to gauge the influence of perceived importance of an ethical issue on moral judgment and moral intent. Perceived importance of an ethical issue was found to be a predictor of moral judgment but not of moral intent as predicted. Moral obligation is suggested to be a process that occurs after a moral judgment is made and explained a significant portion of the variance in moral intent. Electronic supplementary material   The online version of this article (doi: ) contains supplementary material, which is available to authorized users. Russell Haines is an Assistant Professor of Information Technology at Old Dominion University. He received his B.S. and Master of Accountancy from Brigham Young University and his Ph.D. from The University of Houston. His research interests are in laboratory experiments, ethical decision- making, supply chain decision-making, and computer- mediated communication. Marc D. Street is an Assistant Professor of Management at Salisbury University in Salisbury, Maryland. He received his B.A. from the University of Maryland, College Park (1983); his MBA from the University of Baltimore (1993); and his Ph.D. from the Florida State University (1998). His primary research interests are in the areas of decision-making and business ethics. Dr. Street’s research has been published in journals such as Organizational Behavior and Human Decision Processes, Journal of Business Ethics, and the Journal of World Business, among others. Douglas Haines is Associate Professor of Marketing and Department Chair of the Department of Business in the College of Business and Economics at the University of Idaho. Before acquiring his Ph.D. at the University of Oregon, he worked for 15 years in various positions at the H.J. Heinz company including Vice President of the Weight Watchers Foods Division of Heinz USA. His research interests include decision making, particularly in the marketing channel context, inter firm relationships, and the development of the market for biodiesel and other alternative energy sources.     

Utility of Ethical Frameworks in Determining Behavioral Intention: A Comparison of the U.S. and Russia

Using Reidenbach and Robin‘s ( Journal of Business Ethics 7, 871–879, 1988) multi-criteria ethics instrument, we carried out the first empirical test of Robertson and Crittenden‘s (Strategic Management Journal 24, 385–392, 2003) cross-cultural map of moral philosophies to examine what ethical criteria guide business people in Russia and the U.S. in their intention to behave. Competing divergence and convergence hypotheses were advanced. Our results support a convergence hypothesis, and reveal a common emphasis on relativism. Americans are also influenced by the justice criterion while Russians tend to emphasize utilitarianism. Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences Department at the University of Nevada, Reno. His current research focuses on business ethics, national cultures, and the link between management and spirituality. He has published in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences. Correspondence regarding this article should be addressed to him: MGRS 28, University of Nevada, Reno, NV 89557–0206. James Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D. in management from the University of Colorado at Boulder. His research interests include person-organization fit, employee ethics, compensation, and selection. Jamal Barghouti (B.Sc., MBA, Ph.D Management) is currently Advisor on Petroleum Affairs, H.H. Ruler’s Court, Dubai. He is also a lecturer at local universities including Dubai University College in human resources management, international business, organizational behavior and business communication. He has about 35 years of experience in the oil industry in the U.S.A., U.K., Russia, and the Middle East.     

The legal and ethical components of executive decision-making: A course for business managers

The debate on whether and how to teach business ethics in graduate business programs continues. The authors of this article suggest specific content and processes for a course aimed at giving MBA candidates the awareness, tools, and mental processes necessary to recognize and address ethical issues in decision making. The inclusion of labor law, discrimination issues, consumer protection legislation, securities laws, and an overview of the U.S. Constitution and the Bill of Rights coupled with the development of utilitarian, deontological, and egalitarian analysis of ethical issues provides the tools and processes necessary for ethical decision making. These tools and processes are applied in several class experiences using cases, moral audits, and the development of a code of ethics to help students acquire the knowledge, skills, and values needed in ethical decision making.S. Andrew Ostapski is Associate Professor of Management and Information Systems at the College of Business Administration, Valdosta State University, Valdosta, Georgia. His teaching and research interests include the legal environment, business ethics, and international business.John E. Oliver, is presently Professor and Head of the Department of Management and Information Systems at Valdosta State University's College of Business Administration.Gaston T. Gonzalez is an Aggregate Professor at Universidad Simon Bolivar and Visiting Professor at IESA both at Caracas, Venezuela. His teaching and research interests focus on strategic management, business transformation through information technology, and the application of system thinking to the institutionalization of ethics in organizations.     

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.     

A moral basis for corporate philanthropy

The authors argue that corporate philanthropy is far too important as a social instrument for good to depend on ethical egoism for its support. They claim that rule utilitarianism provides a more compelling, though not exclusive, moral foundation. The authors cite empirical and legal evidence as additional support for their claim.Bill Shaw is the Woodson Centennial Professor in Business Administration at The University of Texas at Austin. He teaches courses in business ethics and in legal environment of business. Professor Shaw's articles have appeared in law and ethics journals, and he is co-author, with Art Wolfe, ofStructure of the Legal Environment (1991).Frederick R. Post is Assistant Professor of Business Law and Management at the College of Business Administration, University of Toledo, Toledo, Ohio. Professor Post teaches business law and labor policy courses. His research interests include business ethics and labor management relations. His publications have appeared inThe Journal of Business Ethics, The Mid-American Journal of Business andThe Journal of Legal Studies Education.     

Ethical Commitment,Financial Performance,and Valuation: An Empirical Investigation of Korean Companies

A variety of stakeholders including investors, corporate managers, customers, suppliers, employees, researchers, and government policy makers have long been interested in the relationship between the financial performance of a corporation and its commitment to business ethics. As a subject of research, the relations between business ethics and corporate valuation has yet to be thoroughly quantified and investigated. This article is an effort to amend this inadequacy by demonstrating a statistically significant association between ethical commitment and corporate valuation measures. Consistent with anecdotal evidence, we have found a significant association between the ethical commitment of Korean companies and their valuation on the Korean stock market. However, the result reveals that the association between ethical commitment and financial performance is not significantly supported. Tae Hee Choi received Ph.D. from the Ohio State University, Ohio, USA. Presently working as Assistant Professor in accounting at the KDI School of Public Policy and Management. Research interests are business ethics, capital market, financial accounting, managerial accounting, and valuation. Jinchul Jung received Ph.D. from Kent State University, Ohio, USA. Presently working as Assistant Professor of Business Administration Department in the College of Business at Chosun University. Research interests are business ethics, family-supportive program, and organizational commitment.     

Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. James W. Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D in Management from the University of Colorado at Boulder and an MBA from Florida State University. His research interests include person-organization fit, compensation, and employee ethics, and has been published in the Journal of Organizational Behaviour, Journal of Business Ethics, Academy of Management Learning and Education, Group and Organization Management and the Journal of Business and Psychology, among others. Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences Department at the University of Nevada. Reno, and Co-director, Center for Corporate Governance and Business Ethics. His current research focuses on business ethics, national cultures and the link between management and spirituality. He has published in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences. Yvonne Stedham is a Professor of Management in College of Business at the University of Nevada, Reno. She received a Ph.D. in Business and an MBA from the University of Kansas, Lawrence, Kansas and undergraduate degrees in Economics and Business from the University of Bonn, Germany. She joined the University of Nevada, Reno in 1988 and served as Chair of the Managerial Sciences Department from 1999-2002. Dr. Stedham's research covers a broad spectrum of management issues with a special focus on international, business ethics and gender aspects, and has been published in the Journal of Management. Women in Management Review, the Journal of Management Studies, the Journal of Business Ethics,the Journal of European Industrial Training, and the Journal of Knowledge Management Practice, Asia Pacific Journal of Human Resource, and others. Jeanne H. Yamamura, CPA, MIM, PHD, is Associate Professor at the University of Nevada Reno. Her research is focused in the area of the international management of accounting professionals and in ethical decision making. She has published in journals such as the International Journal of Accounting, the International Journal of Accounting, Auditing and Performance Evaluation and the International Journal of Human Resource Management.     

Normative Self-Interest or Moral Hypocrisy?: The Importance of Context

We re-examine the construct of Moral Hypocrisy from the perspective of normative self-interest. Arguing that some degree of self-interest is culturally acceptable and indeed expected, we postulate that a pattern of behavior is more indicative of moral hypocrisy than a single action. Contrary to previous findings, our results indicate that a significant majority of subjects (N = 136) exhibited fair behavior, and that ideals of caring and fairness, when measured in context of the scenario, were predictive of those behaviors. Moreover, measures of Individualism/Collectivism appear more predictive of self-interested behavior than out-of-context responses to moral ideals. Implications for research and practice are discussed. George W. Watson received his Ph.D. from Virginia Tech, his M.B.A. from California State at Fullerton, an M.S. in Systems Management from the Naval Postgraduate School in Monterey, an a B.A. in Business Administration from the University of Washington, Seattle. His teaching focus is on corporate social responsibility and ethics. Dr.Watson’s current research interests include moral psychology,ethical decision making, and ideology. He has published in Business Ethics Quarterly, Business and Society, and the Journal of Business Ethics. Farooq Sheikh received his BS in Physics from Indiana University of Pennsylvania, and his Ph.D. from Smeal College of Business, Penn State University. He is currently Assistant Professor of Operations Management, School of Business at the State University of New York at Geneseo. Dr. Sheik’s research interests include rational and behavioral models in business operations, bounded-rational behavioral models in population games, social norms, game theory and cross-disciplinary research involving behavioral models.     

Measuring moral judgment: The Moral Judgment Interview or the Defining Issues Test?

This paper compares and contrasts two distinct techniques for measuring moral judgment: The Moral Judgment Interview and the Defining Issues Test. The theoretical foundations, accompanying advantages and limitations, as well as appropriate usage of these methodologies are discussed. Adaptation and use of the instruments for business ethics research is given special attention.Dawn Elm is currently an Assistant Professor of Management at the University of St. Thomas in St. Paul, Minnesota. Dr. Elm has written and published articles on ethical decision-making, moral reasoning, defining and measuring honesty, and women's studies and ethics. She also has research interests in socialization to work, gender bias imagery in teaching business, and parental leave policies.James Weber is currently an Assistant Professor of Management at Marquette University. He has published articles focusing on managerial values and moral reasoning, teaching of ethics, and methodological issues in business ethics research inResearch in Corporate Social Performance and Policy, Human Relations, Business Ethics Quarterly, and Journal of Business Ethics.     

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.     

An examination of the ethical beliefs of managers using selected scenarios in a cross-cultural environment

Academic literature addressing the topic of business ethics has paid little attention to cross-cultural studies of business ethics. Uncertainty exists concerning the effect of culture on ethical beliefs. The purpose of this research is to compare the ethical beliefs of managers operating in South Africa and Australia. Responses of 52 managers to a series of ethical scenarios were sought. Results indicate that despite differences in socio-cultural and political factors there are no statistically significant differences between the two groups regarding their own ethical beliefs. Results thus support the view that culture has little or no impact on ethical beliefs.Russell Abratt (DBA Pretoria) is Professor of Marketing at the University of Witwatersrand, Johannesburg, South Africa. His research interests include business ethics and promotional strategy. His work has been published in various sources includingJournal of Business Ethics, European Journal of Marketing, International Journal of Advertising andIndustrial Marketing Management.Deon Nel (DCom Pretoria) is Professor of Marketing at the University of Pretoria, South Africa. His research interests include business ethics and group decision making in organisations. His work has been published in various sources includingJournal of Business Ethics, European Journal of Marketing, Management Research News.Nicola Higgs is a graduate student at the University of the Witwatersrand, Johannesburg, South Africa.     

Assessing the application of cognitive moral development theory to business ethics

Cognitive moral development (CMD) theory has been accepted as a construct to help explain business ethics, social responsibility and other organizational phenomena. This article critically assesses CMD as a construct in business ethics by presenting the history and criticisms of CMD. The value of CMD is evaluated and problems with using CMD as one predictor of ethical decisions are addressed. Researchers are made aware of the major criticisms of CMD theory including disguised value judgments, invariance of stages, and gender bias in the initial scale development. Implications for business ethics research are discussed and opportunities for future research delineated.John Fraedrich is an Assistant Professor of Marketing at Southern Illinois University of Carbondale. His areas of interest include ethical decision making and international marketing. He has published inJournal of Macromarketing, Journal of Business Ethics, Journal of Academy of Marketing Science, Journal of Business Research, Journal of Marketing Management, International Journal of Value Based Management, andJournal of International Consumer Marketing. Dr. Fraedrich is co-author of a textbookBusiness Ethics: Ethical Decision Making and Cases, Second Edition.Debbie M. Thorne is an Assistant Professor of Marketing at the University of Tampa. Her areas of interest include business ethics, social network analysis, and cultural issues in organizations. She received a Ph.D. in 1993 and has published in theJournal of Teaching in International Business and numerous conference proceedings.O. C. Ferrell is Interim Dean and Distinguished Professor of Marketing and Business Ethics in the Fogelman College of Business and Economics at Memphis State University. Dr. Ferrell was chairman of the American Marketing Association Ethics Committee that developed the current AMA Code of Ethics. He has published articles on business ethics in theJournal of Marketing, Journal of Marketing Research, Journal of Business Research, Journal of Macromarketing, Human Relations, Journal of Business Ethics, as well as others. He has co-authored ten textbooks includingBusiness Ethics: Ethical Decision Making and Cases, Second Edition, and a tradebook,In Pursuit of Ethics.     

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.     

Intelligence Vs. Wisdom: The Love of Money, Machiavellianism, and Unethical Behavior across College Major and Gender

This research investigates the efficacy of business ethics intervention, tests a theoretical model that the love of money is directly or indirectly related to propensity to engage in unethical behavior (PUB), and treats college major (business vs. psychology) and gender (male vs. female) as moderators in multi-group analyses. Results suggested that business students who received business ethics intervention significantly changed their conceptions of unethical behavior and reduced their propensity to engage in theft; while psychology students without intervention had no such changes. Therefore, ethics training had some impacts on business students’ learning and education (intelligence). For our theoretical model, results of the whole sample (N = 298) revealed that Machiavellianism (measured at Time 1) was a mediator of the relationship between the love of money (measured at Time 1) and unethical behavior (measured at Time 2) (the Love of Money → Machiavellianism → Unethical Behavior). Further, this mediating effect existed for business students (n = 198) but not for psychology students (n = 100), for male students (n = 165) but not for female students (n = 133), and for male business students (n = 128) but not for female business students (n = 70). Moreover, when examined alone, the direct effect (the Love of Money → Unethical Behavior) existed for business students but not for psychology students. We concluded that a short business ethics intervention may have no impact on the issue of virtue (wisdom). Thomas Li-Ping Tang (Ph.D., Case Western Reserve University) is a Full Professor of Management in the Department of Management and Marketing, Jennings A. Jones College of Business at Middle Tennessee State University (MTSU). He has taught Industrial and Organizational Psychology at National Taiwan University and at MTSU. Professor Tang teaches, has taught, MBA/EMBA courses in China (Hong Kong and Shanghai), France (Nantes), and Spain (Valencia). He serves, has served, on 6 editorial review boards and reviews papers for 28 journals. His research interests focus upon compensation, the Love of Money, business ethics, pay satisfaction, and cross-cultural issues. He has published more than 100 journal articles in top behavior sciences and management journals (e.g., Journal of Applied Psychology, Personnel Psychology, Human Relations, Journal of Management, Management Research, Management and Organization Review, Journal of Organizational Behavior, and Journal of Business Ethics.) and presented more than 190 papers in professional conferences and invited seminars. He was the winner of two Outstanding Research Awards (1991,1999) and Distinguished International Service Award (1999) at Middle Tennessee State University. He also received the Best Reviewer Awards from the International Management Division of the Academy of Management in Seattle, WA (2003) and in Philadelphia, PA (2007). Yuh-Jia Chen (Ph.D., Columbia University) is an Associate Professor of Business Statistics in the Rinker of School of Business at Palm Beach Atlantic University, West Palm Beach, FL 33416. He has taught statistics at Middle Tennessee State University and Teachers College, Columbia University. His research interests lie in money attitude, choice and decision-making, risk-taking behavior, and compensation. His publications have appeared in behavior sciences and management journals (e.g., Journal of Behavioral Decision Making, Journal of Business and Psychology, and Journal of Business Ethics).     

The Communication of Corporate Social Responsibility: United States and European Union Multinational Corporations

This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship, corporate accountability, or moral commitment. Results supported this expectation of difference, with some modification. Specifically, results indicated that EU companies do not value sustainability to the exclusion of financial elements, but instead project sustainability commitments in addition to financial commitments. Further, U.S.-based companies focused more heavily on financial justifications whereas EU-based companies incorporated both financial and sustainability elements in justifying their CSR activities. In addition, wide variance was found in both the prevalence and use of specific CSR-related terminology. Cross-cultural distinctions in this use create implications with regard to measurability and evidence of both strategic and bottom-line impact. Directions for further research are discussed. Laura P. Hartman is a Professor of Business Ethics and Legal Studies in the Management Department in the College of Commerce at DePaul University, as Associate Vice President for Academic Affairs of the University and as Research Director of DePaul’s Institute for Business and Professional Ethics. She is also an invited professor at INSEAD (France), HEC (France), the University of Melbourne, the Université Paul Cezanne Aix Marseille III and the Grenoble Graduate School of Business. She has been published in, among other journals, Business Ethics Quarterly, Business & Society Review, Business Ethics: A European Review, and the Journal of Business Ethics. Robert S. Rubin is an Assistant Professor in the Management Department at DePaul University’s Kellstadt Graduate School of Business. He received his PhD in organizational psychology from Saint Louis University. His current research interests include transformational leadership, leader cynicism, social and emotional individual differences, and management education and development. K. Kathy Dhanda is an Associate Professor at the Department of Management at DePaul University. Her areas of research include sustainable supply chains, environmental networks, marketable permit modeling, sustainable management, and public policy.     

FOCUS: A Comparison of Business Ethics in North America and Continental Europe

The author of this major study compares the significantly different approaches to business ethics on both sides of the Atlantic and considers what they have to learn from each other. He has considerable experience of business ethics in both Europe and North America, having taught and researched the subject at the University of St Gallen in his native Switzerland before his appointment as Professor of International Business Ethics in the College of Business Administration, University of Notre Dame, Indiana 46556, USA. Professor Enderle was also the founding Honorary Treasurer of the European Business Ethics Network and is an Associate Editor of this Review.     

Business ethics judgments: A cross-cultural comparison

With the increased attention paid to ethical issues in business practice, there is interest in the ethics gap between the U.S. and the U.K. and in the ramifications for educating college students for business management positions. This paper examines the differences in ethics judgments between U.S. and U.K. business students. The results indicate that differences in their demographic profiles do not influence their ethics judgments. However, consistently higher business ethics of female students from both countries are discussed in relation to providing business ethics education.Thomas W. Whipple is Professor of Marketing at Cleveland State University. His articles have appeared in theJournal of Marketing Research, Journal of Marketing, Journal of Advertising, Journal of Advertising Research, Journal of Communication, Journal of the Academy of Marketing Science, Industrial Marketing Management, Journal of Marketing Education, andJournal of Travel Research. He is the co-author ofSex Stereotyping in Advertising (Lexington, 1983).Dominic F. Swords is Director of Studies for Part Time MBA Programmes at Henley Management College in the U.K. His research interests include the Economics of European Integration and the relationship between Business Ethics and Business Policy.     

Internationalizing the business ethics curriculum: A survey

This article reports on a telephone survey of business school faculty in the United Kingdom, Asia and North America concerning efforts to internationalize the teaching of business ethics. International dimensions of business ethics are currently given only limited coverage in the business school curriculum with over half of the faculty surveyed indicating that less then 10% of their ethics teaching focuses on global issues. Teaching objectives vary widely with some faculty emphasizing a relativistic, diversity oriented perspective while others stress the universality of values. The respondents identified a great need to develop teaching materials based upon non-U.S. corporations and/or non-U.S. incidents.Christopher J. Cowton is University Lecturer in Management Studies at the University of Oxford and a Fellow of Templeton College. An author on many facets of management, his previous paper in theJournal of Business Ethics was on corporate philanthropy in the United Kingdom. Current research interests include the implications of just-in-time production for accounting, and ethical (or socially responsible) investment.Thomas W. Dunfee is the Kolodny Professor of Social Responsibility at the Wharton School of the University of Pennsylvania. He was President of the American Business Law Association 1989–1990, served as Editor-in-Chief of theAmerican Business Law Journal 1975–1977 and is a member of the Executive Committee of the Society for Business Ethics. He has published articles in theAcademy of Management Review, Business Ethics Quarterly, theBusiness and Professional Ethics Journal, and theJournal of Social Philosophy in addition to a variety of business and legal journals.