Certified public accountants: Ethical perception skills and attitudes on ethics education

This study investigated the proficiency of CPAs in recognizing and evaluating ethical and unethical situations. In addition, CPAs provided attitudes on ethics education. Respondents were asked to evaluate the ethical acceptability of CPA behavior as presented in six vignettes involving a variety of ethical dilemmas from questions of conflict of interest to questions of personal honor. The results tend to signify that CPAs can, to a degree, distinguish ethical and unethical behaviors. It appears that ethical behaviors and very specific unethical behaviors were more easily identified by practitioners. This may reveal uncertainty and apprehension as to exactly what constitutes unethical behavior since, in many circumstances, this resolution is made on a case-specific basis rather that via a universal rule. In addition, it is interesting to note that CPAs tend to picture themselves as more ethically-oriented than their peers.With respect to ethics education, the CPAs indicated that instruction in ethical concepts and literacy was important and should definitely be embodied in the accounting curriculum as well as at all educational levels. However, the CPAs were remarkably uncertain and ambivalent as to the qualifications of university faculty to provide this instruction and guidance.Suzanne Pinac Ward, CPA, is an Associate Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. She received her Ph.D. in Accounting. Dr. Ward is a member of the American Institute of Certified Public Accountants, the Louisiana Society of Certified Public Accountants, and the American Accounting Association.Dan R. Ward is a Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. He received his DBA in Accounting. Dr. Ward is a member of the International, Taxation, and Accounting Behavior and Organizations Sections of the American Accounting Association, the Society of Petroleum Accountants, and the Academy of Accounting Historians.Alan B. Deck, CMA, is an Assistant Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. He received his Ph.D. in Accounting. Dr. Deck is a member of the Institute of Management Accountants and the American Accounting Association.     

Ethical perceptions of organizational politics: A comparative evaluation of American and Hong Kong managers

This paper presents a cross-cultural analysis of ethics with U.S. and Hong Kong Chinese managers as subjects. These managers were given the Strategies of Upward Influence instrument and asked to evaluate the ethics of using various political strategies to attain influence within their organizations. Differences were found between Hong Kong and U.S. managers on a variety of dimensions, indicating important differences between these two groups on their perceptions of ethical behavior. In the paper, we identify potential reasons for the findings, and suggest directions for future work in this area.David A. Ralston is Associate Professor of Management at the University of Connecticut. His management development programs have been presented in both China and Russia. His research interests include cross-cultural managerial issues including work values, influence strategies and stress. Recent research has focused upon Asia and the Pacific-Rim nations. His most recent research has been published in theJournal of Applied Psychology, Journal of International Business Studies, and theAsia-Pacific Journal of Management.Robert Giacalone is currently Associate Professor of Management Systems at the E. Claiborne Robins School of Business, University of Richmond, and is a consultant to both the private and public sectors. He is the author of over 40 management articles and two books, and is the editor of the special issue in theJournal of Business Ethics on behavioral approaches to business ethics. In 1992, he was named editor of the Sage Series in Business Ethics.Robert H. Terpstra is Senior Lecturer of Finance at the Chinese University of Hong Kong. He has consulted for companies in both Hong Kong and China. His current research interests include cross-cultural studies of managerial decision making and risk-taking behavior. His recent work has been published in theJournal of International Business Studies, Asia-Pacific Journal of Management, Pacific-Basic Finance Journal, International Journal of Management and theJournal of Applied Psychology.     

Ethical beliefs and behavior among managers: A cross-cultural perspective

This study examines the ethical beliefs and behavior of a sample of Israeli managers (n=97) and comparable data from the United States. Israeli managers rated themselves both highly ethical and more ethical than their peers. These results are similar to those found for the U.S., and indicate that the best predictor of respondents' ethical behavior is their beliefs and perceptions concerning their peers' behavior. In addition, this study examines the managers' predisposition to promote social responsibility by joining social networks of managers and other business people, established for that purpose. Seventy-eight percent are of the opinion that networks for the promotion of social responsibility in business are needed and 57% are ready to join them.Dove Izraeli is Associate Professor of Marketing Management and Social Responsibility at the Faculty of Management, Tel-Aviv University. He published nine books and numerous articles. He was a Visiting Professor at U. C. Berkeley and N. Y. U., and chaired the International Conference on Marketing for Developing Countries. His research interests include marketing channels, sales management macromarketing and business ethics.     

Industry type,culture, mode of entry and perceptions of international marketing ethics problems: A cross-cultural comparison

The authors investigate the differences in ethical perceptions of Australian and Hong Kong international managers. Ethical perceptions are measured with respect to different industry types, cultures and modes of entry into international markets. Mode of entry refers to how firms select to enter foreign markets. Modes of entry include: exporting (indirect or direct), contractual methods (licensing and franchising) and via direct foreign investment (joint ventures and wholly-owned subsidiaries). It was determined that culture and mode of entry have a significant effect on the perception of ethical problems.Robert Armstrong is an Associate Professor of Marketing and Research Associate of the Asia Research Centre at Murdoch University. His prior experience includes: industrial management, marketing research and corporate planning. His research and consulting interests are centred in the areas of international marketing ethics and services marketing.Jill Sweeney is a Senior Tutor at Murdoch University and is currently working on a doctorate. Jill's chief research interests are in the areas of services marketing and marketing ethics.     

Managerial and Peer Influence on Ethical Behavioral Intentions in a Personal Selling Context

This article evaluates the relationship between the ethical behavioral intentions of 374 future salespeople and the ethical climate of the firm. The ethical philosophy (high or low) of top management, immediate sales managers, and the peers of potential sales people were examined to see if they influenced: (1) comfort levels with the philosophy of the firm and (2) likelihood of engaging in unethical sales behavior. Ethical behavior measures included 14 situations such as deceptive sales tactics, deceptive pricing, and unethical behavior toward the employer.     

Does East Meet West in Business Ethics: An Introduction to the Special Issue

This article introduces and summarizes selected papers from the first World Business Ethics Forum held in Hong Kong and Macau in November 2006, co-hosted by the Hong Kong Baptist University and by the University of Macau. Business Ethics in the East remain distinct from those in the West, but the distinctions are becoming less pronounced and the ethical traffic flows both ways. Gabriel D, Donleavy is Professor and Dean of the Faculty of Business Administration at the University of Macau teaching Business Ethics, Business Negotiation and Advanced Management. His work has been published in Critical Perspectives in Accounting, Corporate Governance, the Journal of Business Ethics, Advances in Applied Business Strategy, the Journal of Higher Education Policy and Management, Long Range Planning and the Asian Review of Accounting which he co-founded. Kit-Chun Joanna LAM is Professor in Department of Economics of the Hong Kong Baptist University. She is also Guest Professor in the Centre for Business Ethics of the Shanghai Academy of Social Sciences, China. She received her Ph.D. degree in economics from Harvard University. Her work has appeared in the Journal of Business Ethics, Journal of Labor Economics, Canadian Journal of Economics, Economica, Journal of Comparative Economics, and Labour Economics. Simon S.M. Ho is Dean and Professor at the School of Business and Director for Corporate Governance and Financial Policy, Hong Kong Baptist University. He founded the Asia-Pacific Corporate Governance Conference and the world’s first master programme in corporate governance & directorship in 2004. He published over 40 academic refereed articles in leading journals such as Journal of Accounting, Accounting & Finance, Journal of Accounting & Public Policy, and Journal of Corporate Finance.     

Moral reasoning and business ethics: Implications for research,education, and management

This paper reviews Kohlberg's (1969) theory of cognitive moral development, highlighting moral reasoning research relevant to the business ethics domain. Implications for future business ethics research, higher education and training, and the management of ethical/unethical behavior are discussed.Linda Klebe Trevino is Assistant Professor of Organizational Behavior at the Mary Jean and Frank B. Smeal College of Business Administration, The Pennsylvania State University. She received her Ph.D. in management from Texas A&M University. Her current research focuses on ethical decision-making behavior in organizations, justice perceptions in disciplinary situations, and new information technologies in managerial communication.     

Factors Affecting Ethical Attitudes in Mainland China and Hong Kong

In this article, we analyzed the effect of various factors on moral judgment and ethical attitudes of working persons. It was found that the effect of various socio-demographic factors on ethical attitudes varied between the two different categories of ethical issues under study, issues which involve explicit violation of laws vis-à-vis issues which involved social concerns. Our results did not support the implication of Callahan’s hypothesis that males are more sensitive to rule-based ethical issues while women are to issues involving social concerns; it was found that females have a lower acceptability of unethical behaviors related to both categories of issues in Hong Kong, whereas gender effect was not statistically significant in Mainland China. University education also had no significant effect on ethical attitudes. Religion played an important role in affecting ethical attitudes, however, its effect varied with different types of religions; Christianity was found to be most favorable to higher ethical standards, but people of traditional Chinese religion had a higher acceptability of unethical behaviors involving social concerns compared to people with no religion. Our finding also indicated that employees in state-owned enterprises, private employees, employees in foreign-investment firms, and employers in Mainland China all had a higher acceptability of unethical law-breaking behaviors compared to workers in collectives, throwing doubt on the validity of convergence theory in Mainland China. Kit-Chun LAM is Professor in Department of Economics of the Hong Kong Baptist Universty. she is also Guest professor in the Centre for Business Ethics of the Shanghai Academy of Social Sciences, China. She received her Ph.D. degree in economics from Harvard University. Her work has appeared in the Journal of Business Ethics, Journal of Labor Economics, Canadian Joural of Economics, Journal of Comparative Economics, Economica and Labour Economics. Guicheng Shi is Assistant Professor in Faculty of Management and Administration of Macau University of Science and Technology     

It's all fair in love,war, and business: Cognitive philosophies in ethical decision making

Exploratory research was undertaken in four locations in the Asia Pacific Rim to investigate the cognitive frameworks used by managers when considering ethical business dilemmas. In addition to culture, gender and organisational dimensions were also studied. Aggregate analysis revealed no significant differences in the cognitive frameworks used by business managers in Hong Kong, Malaysia, New Zealand, and Canada. Of the eight frameworks used in the study four cognitive frameworks appeared to feature predominantly. Utilising the results of regression analysis the most salient cognitive frameworks utilised by managers were identified as; Self Interest, Neutralisation, Justice and Categorial Imperative, with Neutralisation and Self Interest being the most significant among all managers. Religious Conviction and the Light of Day framework (which relates to fear of being exposed) did not feature prominently in the analysis. A few significant differences in the ethical frameworks used by males and females were identified. For males in all four locations Self Interest, Neutralisation and Justice appeared to be dominant frameworks, while considerable variability was seen in the frameworks used by females. Marginally significant differences were observed in the cognitive frameworks used by managers with differing functional responsibilities. Across all locations respondents with general management responsibilities relied predominately on Self Interest, while those with marketing responsibilities utilised Neutralisation. Respondents with an accounting orientation also relied predominately on Neutralisation and Categorial Imperative frameworks. Gael McDonald is currently completing her doctorate at the Institute of Management in the London School of Economics and Political Science. Previously she was an Associate Professor with Asia Pacific International University based in Hong Kong and teaching on their international M.B.A. programs within the Pacific Rim. Miss McDonald has published in Journal of Business Ethics, Journal of Managerial Psychology, Asia Pacific International Journal of Marketing, Management Decision,the International Review of Retail Distribution and Consumer Researchand is an Associate editor of Business Ethics — A European Review.Patrick C. Pak is a Lecturer in Management with the Hong Kong Polytechnic University. He has a diverse interest in management research. His research interests are mainly in the areas of learning organization, organizational control, leadership, organizational change, business ethics and strategic management.     

Information Technology Professionals’ Perceived Organizational Values and Managerial Ethics: An Empirical Study

This paper summarizes the results of an analysis of empirical data on ethical attitudes of professionals and managers in relation to organizational core values in the Information Technology (IT) industry. This study investigates the association between key organizational values as independent variables and the ethical attitudes of IT managers as dependent variables. The study also delves into differences among IT non-managerial professionals, mid-level managers, and upper-level managers in their ethical attitudes and perceptions. Research results indicated that IT professionals from mechanistic organizations were much more likely to report – compared to those from organic organizations – that managers in their corporate environment engage in behaviors considered unethical and that successful managers were more unethical relative to unsuccessful managers. There were significant differences between the upper-level managers and the mid-level managers and between the mid-level managers and the IT non-managerial professionals on certain key ethical issues. This paper discusses the conceptual framework, hypotheses, research methodology, data analysis, implications of the findings, and suggested areas of further research. K. Gregory Jin, D.B.A, is Professor of the MIS Department, Ancell School of Business, Western, Connecticut State University. He has published numerous conference papers, chapters, and articles in such areas as MIS professional ideology and ethics, communication and control, behavioral issues in information systems development, role of IT and human factors in business process reengineering, service learning in database design, systems theory, MIS participant action research strategy, and political factors in IT management. He has more than twenty years of MIS administrative and professional experiences. He holds a D.B.A. in Information Technology Management from George Washington University. He is a member of the Association of Information Technology Professionals and a former member of DSI. Ronald G. Drozdenko, Ph.D., is Professor and Chair of the Marketing Department, Ancell School of Business, Western Connecticut State University. He is also the founding Director of the Center for Business Research at the Ancell School. Dr. Drozdenko has co-directed more than 100 proprietary research projects since 1978 for the marketing and research and development departments of several corporations, including major multinationals. These projects were in the areas of strategic planning, marketing research, product development, direct marketing, and marketing database analysis. Dr. Drozdenko co-authored Optimal Database Marketing: Strategy, Development and Data Mining and also has published professional and academic articles and book chapters. He holds a Ph.D. in Experimental Psychology from the University of Missouri and is a member of the American Marketing Association, the Society for Consumer Psychology, and the Academy of Marketing Sciences. Richard A. Bassett, D.P.S, is an Associate Professor of Management Information Systems at Western Connecticut State University. He was founder and CEO of Bassett Computer Systems, Inc. for 17 years where he was involved with the design and implementation of information systems for hundreds for small and midsized businesses. He has authored several papers and articles in such areas as web-design as a web-master, web-based course design, the security threats and concerns faced by telecommuters, minimal steps required to secure a Local Area Network and the technology decision challenges which growing companies face. He is actively involved with technology endeavors of numerous nonprofit organizations including: The Children’s Center, Bridges of Milford, North Haven Rotary, Communicare, and the Amber Alert System. He holds a D.P.S. in Computing from Pace University.     

What Ethical Leadership Means to Me: Asian,American, and European Perspectives

Despite the increasingly multinational nature of the workplace, there have been few studies of the convergence and divergence in beliefs about ethics-based leadership across cultures. This study examines the meaning of ethical and unethical leadership held by managers in six societies with the goal of identifying areas of convergence and divergence across cultures. More specifically, qualitative research methods were used to identify the attributes and behaviors that managers from the People’s Republic of China (the PRC), Hong Kong, the Republic of China (Taiwan), the United States (the U.S.), Ireland, and Germany attribute to ethical and unethical leaders. Across societies, six ethical leadership themes and six unethical leadership themes emerged from a thematic analysis of the open-ended responses. Dominant themes for ethical and unethical leadership for each society are identified and examined within the context of the core cultural values and practices of that society. Implications for theory, research, and management practice are discussed.     

Impression management,overclaiming, and perceived unethical conduct: The role of male and female managers

This study examines the impact of impression management and overclaiming on self-reported ethical conduct of 174 managers (67 male, 107 female) who worked for a large not-for-profit organization. As anticipated, impression management and overclaiming positively influenced perceived unethical conduct of managers. Female managers were more prone to impression management than male managers. There was no significant difference in perceived unethical conduct or level of overclaiming of male and female managers.Peter P. Schoderbek is Professor of Management and Organizations at the University of Iowa. He is the author of six books and many articles on various aspects of management. He has lectured through out the United States, Canada, Japan, and Europe, and has conducted seminars for federal agencies, private corporations, universities, and governments. Much of his work has been in project management and goal setting. His recent interests include strategic policy, business ethics, and compensation. Satish Deshpande is an Associate Professor of Management at Haworth College of Business, Western Michigan University. He teaches human resource management courses. His current research interests include business ethics, managerial decision-making, and applied psychology in human resource issues. His publications include articles in the Academy of Management Journal, Compensation and Benefits Review, Human Relations, Journal of Small Business Management, and Organizational Behavior and Human Decision Processes.     

Differences in ethical perceptions between male and female managers: Myth or reality?

This study sought to identify whether or not differences exist between the ethical decisions of male and female managers; and, if they do exist, to identify the areas in which differences occurred. An additional evaluation was conducted to determine how each perceived their counterpart would respond to the same ethical decision making situations.Data were collected from 50 male managers and 50 female managers by means of a self-administered questionnaire. Distinctive demographic characteristics were noted among the segments.The results showed only one area where a significant difference existed between males and females on what they considered to be ethical. However, there were significant differences in 16 out of 17 situations when they rated the ethical behavior of their male/female counterparts, i.e., males rated females as being significantly less ethical than themselves and vice versa.Jeaneen M. Kidwell is Corporate Sales Trainer of Avon Products, Inc. Robert E. Stevens is Professor of Marketing at Northeast Louisiana University. He is the author of five books and over thirty articles have appeared in Journal of Purchasing, Journal of Retailing, Business Horizons, and Supervising Management. Art L. Bethke is Associate Professor of Management at Northeast Louisiana University. He has been awarded Senior Professional in Human Resources 1982 and 1985. His articles have been published in Supervisory Management, Personnel Administrator, and Review of Business and Economic Research.     

Consumer Ethics: A Cross-Cultural Study of the Ethical Beliefs of Turkish and American Consumers

The ethical climate in Turkey is beset by ethical problems. Bribery, environmental pollution, tax frauds, deceptive advertising, production of unsafe products, and the ethical violations that involved politicians and business professionals are just a few examples. The purpose of this study is to compare and contrast the ethical beliefs of American and Turkish consumers using the Ethical Position Questionnaire (EPQ) of Forsyth (1980), the Machiavellianism scale, and the Consumer Ethical Practices of Muncy and Vitell questionnaire (MVQ). A sample of 376 subjects that consists of American consumers (n = 188) and Turkish consumers (n = 199) was used to compare the ethical beliefs and practices of the two samples. The MANOVA results for the two nationality groups found that five out of six criterion variables differed between the two groups. The implications of this study are intended to assist marketers to develop strategies that suit a particular market and lessen their risk of entry. Mohammed Y.A. Rawwas is Professor of Marketing at the University of Northern Iowa. He also taught as a Visiting Professor at a range of universities in Japan, France, Austria, Russia, China, Hong Kong, Trinidad and Tobago. His areas of research include ethical and social issues in marketing, cross-cultural studies, marketing education, and supply chain management. He has published extensively across these areas including works in Journal of Business Research, International Marketing Review, Journal of Consumer Ethics, and Journal of Marketing Education, among others.Ziad Swaidan is Assistant Professor of Marketing at the University of Houston-Victoria. He received his Ph.D. from the University of Mississippi. His research has appeared in several journals, including the Journal of Business Ethics, and International Business Review, among others. Mine Oyman is Assistant Professor of Marketing at Anadolu University in Turkey. Her areas of research include consumer ethics, cross-cultural studies, and marketing education. She has presented previous works at a range of international and local conferences.     

Ethical orientations of managers in Malaysia

In view of the heightened societal attention to the ethical aspects of business behaviour, there has been, in recent years, a great deal of discussion regarding individual and organisational factors influencing managerial decision making. The main focus of this paper is on understanding the attitudes of managers toward ethical dimension of their choices and judgments, as also the forces that pressurise, provide them with opportunities, or contribute to shaping their intentions, for ethical or unethical actions. Findings reported here are based on a questionnaire-survey of 381 managers from 41 commercial organisations in Malaysia.Dr. J. L. Gupta is Professor at National Institute of Bank Management (NIBM), Pune, India. He has authored two books on management and has published several research articles on the subject of Leadership and Ethics. His teaching and research interests lie in the areas of Organisational Behaviour and Human Resource Development.Mohamed Sulaiman is Professor of Management at University of Science Malaysia (USM), Penang. He has authored several research monographs and published articles in reputed business journals. His teaching and research interests lie in the areas of Corporate Policy and Strategic Management, Organisation Design and Marketing. Dr Mohamed Sulaiman is currently the Dean of School of Management, USM.     

The Promise of a Managerial Values Approach to Corporate Philanthropy

This article presents an alternative rationale for corporate philanthropy based on managerial values of benevolence and integrity. On the one hand, top managers with benevolence and integrity values are more likely to spread their intrinsic concern for others into the wider society in the form of corporate philanthropy. On the other hand, top managers high in benevolence and integrity are likely to contribute to improved managerial credibility and trusting firm-stakeholder relationships, thereby improving corporate financial performance. Therefore, the article makes the argument that both corporate philanthropy and corporate financial performance can better be interpreted as resulting from managers’ benevolence and integrity values. Jaepil Choi is an Assistant Professor at the Hong Kong University of Science and Technology. His research is focused on organizational justice perceptions, leadership, work-family interface issues, and corporate social performance. He has published in Academy of Management Journal, Journal of International Business Studies, Journal of Organizational Behavior, Leadership Quarterly, Administration & Society, and Management and Organization Review. Heli Wang is currently an Assistant Professor in strategic management at the Hong Kong University of Science and Technology. Her areas of interests are in the resource-based view of the firm, stakeholder incentives, risk management and social performance. She has previously published in Academy of Management Review, Journal of Economic Behavior and Organization, Journal of Applied Psychology, and Long Range Planning.     

Organizational Ethics in Developing Countries: A Comparative Analysis

Relationships with one’s employees, co-workers, or superiors create ethical dilemmas. Employees’ judgments and ethical perceptions have been extensively studied in Western cultures, but not in developing countries. The purpose of this investigation is to examine employees’ self-reported work-related ethics and compare them to their perceptions of co-workers’ and top managements’ along various morally challenging situations in three developing countries’ organizations. Saudi Arabia, Kuwait, and Oman, known as the Gulf countries, were selected as the research setting – and provided the sampling frame – for this study. The results suggest that respondents perceived all ethically challenging situations as unethical and had significant differences among themselves regarding the ethical perceptions of self, as compared to perceptions of peers’, and top managements’. Discussion of the results and implications are provided.     

The influence of stated organizational concern upon ethical decision making

This experimental study evaluated the influence of stated organizational concern for ethical conduct upon managerial behavior. Using an in-basket to house the manipulation, a sample of 113 MBA students with some managerial experience reacted to scenarios suggesting illegal conduct and others suggesting only unethical behavior. Stated organizational concern for ethical conduct was varied from none (control group) to several other situations which included a high treatment consisting of a Code of Ethics, an endorsement letter by the CEO and specific sanctions for managerial misconduct. Only in the case of suggested illegal behavior tempered by high organizational concern were managers influenced by organizational policy to modify the morality of their actions. However, the responses to the illegal scenarios were significantly more ethical than the reactions given to the unethical (but not illegal) situations. The implications of these findings are then discussed. Gene R. Laczniak is Professor of Business at Marquette University (Milwaukee, WI) and he is co-author of Marketing Ethics (with P. E. Murphy), Boston: Lexington Books, 1985. He has also written various articles on Business Ethics. Edward J. Inderrieden is Assistant Professor of Management at Marquette University.     

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.