Teaching Business Ethics: A Case Study Of An Ethics Across The Curriculum Policy

The faculty within the undergraduate businessdepartment at Nova Southeastern University hasinstituted an Ethics Across The Curriculum Policy. This paper shares the steps the faculty followed inthe development and adoption of this policy. It isour hope that sharing our experiences concerning thispolicy implementation will help others consider asimilar policy. Recommendations are provided forpolicy development.     

Business Ethics Through Philosophy: Meditation,Teadings, Case Work

Business Ethics through philosophy includes threeelements: ethical thought, meaning meditation; ethicaldefinition, referring to philosophical readings;ethical values, in reference to case work in practicalethics. The purpose of this article is to show how businessethics can be conceived as an ethical vision,nourished and integrated around a philosophicalviewpoint.Three kinds of meditation are helpful in teachingbusiness ethics: nondiscursive meditation (part one),semidiscursive meditation (part two), and discursivemeditation (part three).The second and third elements of a philosophy ofbusiness, namely, readings and case work, areconnected with each form of meditation. There are fivephilosophical perspectives on business ethics: aFriedmanite ``The Business of Business is Business'Perspective, an (Industrial) Democracy Perspective, an(Eco) Systems Perspective, a Virtues Perspective, anda Western Christian Theological Perspective. Thereadings on the Friedmanite and Democracy perspectivesare connected to nondiscursive meditation. Readings onecosystems are illustrated in connection withsemidiscursive meditation. The Virtues and WesternChristian Theological perspectives are taken up inconnection with discursive meditation. The practicalcases are introduced with each philosophicalperspective.     

A Case Example: Integrating Ethics into the Academic Business Curriculum

This paper combines a review of existing literature in the field of business ethics education and a case study relating to the integration of ethics into an undergraduate degree. Prior to any discussion relating to the integration of ethics into the business curriculum, we need to be cognisant of, and prepared for, the arguments raised by sceptics in both the business and academic environments, in regard to the teaching of ethics. Having laid this foundation, the paper moves to practical questions such as who should teach ethics, and when and how can ethics be taught. The paper presents alternative models for the teaching of ethics in the curriculum of undergraduate and postgraduate business programmes. An integrative model is elaborated on in more detail with a case example describing the six-stage process undertaken in the move from a single entry course to an integrated approach. The case study details not only the planning and initial implementation of ethical education in the context of an undergraduate business degree programme, but also the means by which a change in the way that ethics is taught was achieved in a business faculty in a tertiary institution.     

Ethical Theory and Business Practices: The Case of Discourse Ethics

By focusing on the reasoned debate in the discourse-ethical approach to business ethics, this paper discusses the possibilities and limitations of moral reasoning as well as applied economic and business ethics. Business ethics, it is contended, can be looked at from the standpoint of two criteria: justification and application. These criteria are used to compare three approaches: the Integrative Business Ethics, developed by Swiss philosopher Peter Ulrich, the Cultural Business Ethics of the Nuremberg School in German business ethics, and the concept of “Good Conservation” by Frederick Bird. It is argued that discourse-ethical approaches can be called upon for justifying moral principles. Improving the chances of their application, however, necessitates a good understanding of lifeworlds and culturally developed institutional settings. Bearing this in mind, further research perspectives stressing a linkage between discourse-ethical and critical approaches in social sciences are suggested.Dr. Thomas Beschorner is head of the research group “Social Learning and Sustainability” at University of Oldenburg, Germany and currently Visiting-Professor at McGill University, Montreal, Canada     

The Ethics of the US Business Executive: A Study of Perceptions

Gallup Polls have reported on the perceived ethics of various professions in the US since 1976. Clergymen and pharmacists were consistently identified as two of the most ethical professionals in the 1980's and 1990's. Business executives have not fared well in these polls and have not been rated among the top ten most ethical professions in any of the years the poll was taken. Ethical codes have not done much to belay the perception that the US business executive is not very ethical. Whether the Sarbanes-Oxley Act will impact the ethical behavior of business executives remains to be seen.     

Of Fallacies and Curricula: A Case of Business Ethics

One of the main objectives of the undergraduate business school curriculum is to develop the students' critical thinking and decisionmaking skills. Official documents such as the school's objectives usually state this as part of its social contract. However, university processes sometimes break the most elementary rules of logical reasoning which, in turn, may lead to questionable decisions. This paper discusses the specific case of the mandatory stand-alone business ethics course as an instance of flawed reasoning in curricular processes. Educational institutions model the students' decision making patterns, not only by formal courses but by the example their own decision making processes set. Academicians should be aware of these processes' underlying values and vices. This should lead to better decisions and set a proper example for our students.     

Early Business Ethics in Spain: The Salamanca School (1526--1614)

Business ethics is not a novelty: it has important antecedents, among which we find the Spanish "Salamanca School". Its most brilliant period was during the sixteenth and early seventeenth century, a historical epoch when Spain was one of the principal centers of commerce in Europe. In this article, we present a panoramic view of business ethics as developed by this school and discuss its potential contributions to new developments in business ethics.The Salamanca School was primarily focused on action, yet ultimately oriented to the agent. The Salamanca School's authors were theologians seeking to harmonize faith, reason and social reality. Many of them were very well-acquainted with the business dynamics of their day and issued precise assessments of them. In their writings, they also considered fundamental aspects of the market economy (property, prices, monopolies, profit, etc.). Their moral reasoning follows the natural-law of Thomas Aquinas, but places greater emphasis on empirical data. In the context of a global economy, the Salamanca School's open, universal approach is especially worthy of consideration.     

Implementing an Organizational Ethics Program in an Academic Environment: The Challenges and Opportunities for the Duquesne University Schools of Business

This paper acknowledges the paucity of attention regarding the development of ethics programs within an academic environment and describes in a case study how the Duquesne University schools of business attempted to introduce, integrate and promote its own ethics program. The paper traces the business school’s attention to mission statements, curriculum development, ethics policy, program oversight and outcome assessment. Lessons learned are offered as suggestions for others seeking to develop and implement an ethics program in their school.     

The External Ethics Audit: A Guided Experience in Self-Directed Web Inquiry

This paper reviews the literature related to internalethics audits and describes a class project thatinvolves the preparation of an external ethics auditvia web-based self-directed student inquiry. Theactivity promotes higher level thinking includingcritical exploration, analysis, synthesis, andevaluation. The assignment includes the followingcomponents: (1) consideration of ideas concerningcomponents of successful ethics programs, as presentedin identified background readings (available infull-text over the Internet); (2) identification ofrecommended elements for building a successful ethicsprogram and an ethical corporate culture; (3)location, via the Internet, of the corporate code ofethics of a selected organization; (4) analysis of theadequacy of the ethics program of the selectedorganization as compared to recommended elements; (5)investigation (through additional reading, interviews,etc.) of the corporate culture of the selectedorganization; and (6) preparation of an ethics auditinvolving the comparison of the selectedorganization's code of ethics to its actual corporateculture and behaviors, and including the areas thatare well addressed by the organization and those thatneed further attention.     

Similarities in Business and IT Professional Ethics: The Need for and Development of A Comprehensive Code of Ethics

The study of business ethics has led to the development of various principles that are the foundation of good and ethical business practices. A corresponding study of Information Technology (IT) professionals’ ethics has led to the conclusion that good ethics in the development and uses of information technology correspond to the basic business principle that good ethics is good business. Ergo, good business ethics practiced by IT professionals is good IT ethics and vice versa. IT professionals are professionals in businesses; a difficulty presented to these professionals, however, is the number and diversity of codes of ethics to which they may be held. Considering the existence of several formalized codes of ethics prepared by various IT professionals’ associations, a more harmonized approach seems more reasonable. This paper attempts to present a review of the purpose of codes of ethics, the persons who should be covered by such codes and to organize codes of ethics for business in general and IT professionals in particular and to make the argument that, once again, good ethics is good business practice, regardless of the profession or occupation concerned     

The Empirical Assessment of Corporate Ethics: A Case Study

Empirical analyses of the ethics of corporations with the aim to improve the state of corporate ethics are rare. This paper develops an integrated, normative model of corporate ethics by conceptualizing the ethical quality of organizations and by relating this contextual quality to various expressions of immoral behavior. This so-called Ethics Qualities Model for organizations, which contains 21 ethical qualities, allows one to assess the ethical content of institutional groups of individuals. A proper conceptualization is highly relevant both for the empirical corroboration of business ethics theories and for managerial purposes, such as judging individual and group performance or informing external stakeholders. The empirical applicability of the model is illustrated by an explorative case study of a large, globally operating financial institution. This case-study demonstrates that the corporate ethical qualities differ with respect to their perceived optimality as well as to their estimated impact on (un)ethical conduct. The various results provide managers with many clues to understand their organization and to take effective measures to improve the ethical content of their organization.     

Business Students' Perception of Ethics and Moral Judgment: A Cross-Cultural Study

Business relations rely on shared perceptions of what is acceptable/expected norms of behavior. Immense expansion in transnational business made rudimentary consensus on acceptable business practices across cultural boundaries particularly important. Nonetheless, as more and more nations with different cultural and historical experiences interact in the global economy, the potential for misunderstandings based on different expectations is magnified. Such misunderstandings emerge in a growing literature on "improper" business practices – articulated from a narrow cultural perspective. This paper reports an ongoing research on the cultural and contextual aspects of business ethics. The objective is to investigate how the perception/attitudes of business students towards the ethical dimension of doing business varies in different countries; Whether there are socio-cultural factors that influence the perception of ethicality in business practices. Research findings among business students in six countries: China, Egypt, Finland, Korea, Russia, and the U.S.A. are reported. While all groups had basic agreement on what constitutes ethical business practices, differences are found in the respondents' tolerance to damage resulting from "unethical" behavior. Without underestimating the role of national culture, variations in research results also point to the importance of current socio-political developments in the relevant countries. Implications for business teaching and management development are discussed.     

Business Ethics: A Helpful Hybrid in Search of Integrity

What sort of connection is there between business ethics and philosophy? The answer given here: a weak one, but it may be getting stronger. Comparatively few business ethics articles are structurally dependent on mainstream academic philosophy or on such sub-specialities thereof as normative ethics, moral theory, and social and political philosophy. Examining articles recently published in the Journal of Business Ethics that declare some dependence, the author finds that such declarations often constitute only a pro forma gesture which could be omitted without detriment to the paper's content and conclusions. He also finds, however, that some authors do draw on solid philosophical work in ways that are establishing ever more meaningful interconnections between business ethics and academic philosophy. These cross-disciplinary studies, he concludes, are ground-breaking and invite creative imitation.     

‘The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. and Spanish Managers’

This two country study examines the effect of corporate ethical values and enforcement of a code of ethics on perceptions of the role of ethics in the overall success of the firm. Additionally, the impact of organizational commitment and of individual variables such as ethical idealism and relativism was examined. The rationale for examining the perceived importance of the role of ethics in this manner is to determine the extent to which the organization itself can influence employee perceptions regarding ethics and social responsibility. Results indicate that all of the variables tested, except relativism, impacted upon one’s perceptions of the importance of ethics and social responsibility. Perceptions of the importance of ethics and social responsibility also varied depending upon country of residence with the U.S. sample having somewhat higher perceptions concerning the importance of ethics and social responsibility than their counterparts in Spain. Furthermore, when comparing the two samples, the U.S. sample had significantly higher corporate ethical values, greater enforcement of ethical codes, less organizational commitment and both lower idealism and relativism.     

A Cross-Cultural Application of a Theoretical Model of Business Ethics: Bridging the Gap between Theory and Data

Hunt and Vitell's General Theory (1992) is used in a cross-cultural comparison of U.S. and Taiwanese business practitioners. Results indicate that Taiwanese practitioners exhibit lower perceptions of an ethical issue in a scenario based on bribery, as well as milder deontological evaluations and ethical judgments relative to their U.S. counterparts. In addition, Taiwan respondents showed higher likelihood of making the payment. Several of the paths between variables in the theory are confirmed in both U.S. and Taiwan samples, with summary data suggesting the Hunt and Vitell theory performs well in both U.S. and Taiwan. Some unanticipated linkages within the model were uncovered in the samples. Results and implications are discussed.     

The Study of Global Business Ethics of Taiwanese Enterprises in East Asia: Identifying Taiwanese Enterprises in Mainland China, Vietnam and Indonesia as Targets

The study explores the traits and influences on global business ethics practiced by Taiwanese enterprises in East Asia in order to provide those enterprises with a ready guide to contemporaneous standards of ethical management overseas and, in particular, in East Asia. The study randomly sampled 1496 Taiwanese enterprises in Mainland China, Vietnam and Indonesia. One questionnaire per enterprise was answered by Taiwanese owners or senior administrators. Some 375 valid responses, or 25% of the sample, were returned. Taiwanese enterprises in East Asia were found to be ethically inclined in respect of their local environments and generic human rights, though one-third of participants identified themselves as "ethically lax". The study identified various influences on global business ethics viz. personnel localization, employment partnership, marketing ethics and the competitiveness of Taiwanese enterprises.     

Teaching Business Ethics in Africa: What Ethical Orientation? The Case of East and Central Africa

This paper starts off from what seems to be a difficulty of ethics in African Business today. For several years now Transparency International has placed some African countries high on its list of most corrupt countries of the world. The conclusion one draws from this assessment is that either African culture has no regard or concern for ethics, or that there has been a gradual loss of the concept of the ethical and the moral in contemporary African society. Equally problematic is the teaching and promotion of Business ethics in organizations. Western philosophical theories and systems alone have not succeeded in providing access to ethical life of people in modern Africa. This paper is an attempt to inject an orientation that takes into account African manners and customs, their religious convictions and their understanding of the world as a whole, in the teaching of Business Ethics. East and Central Africa have been selected due to their common lingua franca, Kiswahili, and the fact that the author has more teaching experience within that region.     

Consumers’ Ethical Beliefs: The Roles of Money,Religiosity and Attitude toward Business

This article presents the results of a study that investigated the roles that one’s money ethic, religiosity and attitude toward business play in determining consumer attitudes/beliefs in various situations regarding questionable consumer practices. Two dimensions of religiosity – intrinsic and extrinsic religiousness – were studied. A global scale of money ethic was examined, as was a global measure of attitude toward business. Results indicate that both types of religiosity as well as one’s money ethic and attitude toward business were significant determinants of at least some types of consumer ethical beliefs. Scott J. Vitell is Phil B. Hardin Professor of Marketing at the University of Mississippi. He received his Ph.D. in Marketing from Texas Tech University. His recent publications have appeared in the Journal of the Academy of Marketing Science, the Journal of Retailing, the Journal of Business Ethics and the Journal of Consumer Marketing, among others. Jatinder J. Singh is a Ph.D. student in marketing at the University of Mississippi. He received his masters from Punjab Technical University, India. He has authored papers previously published in the Journal of Business Ethics and a paper for the American Marketing Association’s Winter Educators’ Conference. Joseph G.P. Paolillo is a Professor of Management in the School of Business at the University of Mississippi. He received his Ph.D. from the University of Oregon, Eugene in Organization and Management. His publications have appeared in the Journal of Management, Journal of Management Studies, Human Relations, Group and Organization Studies, The Accounting Review, Journal of Advertising and Journal of Business Ethics, among several others.     

Cognitive Theory and Moral Behavior: The Contribution of F. A. Hayek to Business Ethics

This paper shows how business ethics as a concept may be approached from a cognitive viewpoint. Following F. A. Hayek's cognitive theory, I argue that moral behavior evolves and changes because of individual perception and action. Individual moral behavior becomes a moral rule when prominently displayed by members of a certain society in a specific situation. A set of moral rules eventually forms the ethical code of a society, of which business ethics codes are only a part. By focusing on the concept of "limited" or "dispersed knowledge" that underlies the cognitive approach, I show that universal ethical norms that should lead to defined outcomes cannot exist. This approach moreover shows the limits of deliberate rule-setting. Attempts to deliberately impose universal ethical rules on societies may turn out to be harmful for societal development and lead to an abuse of governmental power.