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.     

Business students' ethical perceptions of retail situations: A microcultural comparison

Due in part to a growing realization of the importance of the role that retailing plays in the marketing channel, and to the increasing numbers of college graduates being employed by retailers, growing attention is being placed on business students' ethical perceptions of retailing practices. This study continues this focus by examining the ethical perceptions of collegiate business students attending two different universities which likely represent two different microcultures — conservative evangelical Protestant and secular.The results suggest that ethical perceptions may vary between the students attending two universities which likely represent differing microcultures. The students attending the conservative evangelical Protestant university appear to possess ethical perceptions which are significantly more ethical than those of students attending the public university. Evidence was observed, therefore, which suggests that ethical perceptions may vary across students from differing microcultures.Dr. David J. Burns is Associate Professor of Marketing at Youngstown State University. His research has appeared in a number of journals. His research interests include business ethics, retail location, and the adoption of new products.Mr. Jeffrey K. Fawcett is an Assistant Professor of Marketing at Cedarville College, Cedarville, Ohio where he has taught since 1987. He is currently working toward his DBA. His research interests include business ethics, and the marketing of services and not for profit organizations.Dr. John M. Lanasa is Associate Professor of Marketing at the A. J. Palumbo School of Business Administration, Duquesne University and a member of the Biard Center for Leadership and Ethics. Dr. Lanasa has numerous publications and his research interests include business ethics and sales training.     

Exporting an Inherently Harmful Product: The Marketing of Virginia Slims Cigarettes in the United States,Japan, and Korea

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business (and particularly accounting) ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula.     

Business Students' Perceptions of Potential Ethical Dilemmas Faced by Faculty

Because students' ethical behavior may be modified through socialization contact with faculty, the perspectives of students relating to faculty ethics is an important topic. Prior research on business schools and ethics has not included students' perceptions of ethical dilemmas that often confront faculties of business schools. Student questionnaire data provides two important insights into students' perceptions of the ethics of faculty behavior. In the aggregate, students viewed 29 potential ethical issues as more serious than did faculty. Based on students' perceptions, four factors of ethical dilemmas were isolated: Regulations, Academic Job Performance, Dating, and Personal Benefits.     

A cross cultural comparison of ethical perspectives and decision approaches of business students: United States of America versus New Zealand

While differences do exist, there are many ethical issues which transcend national barriers. In order to contribute to the development of understanding of global ethics, this study documents the existing ethical perspectives of collegiate business students from two countries and identifies the determinants of their ethical orientations.A survey instrument was administered to USA and New Zealand (NZ) students enrolled in undergraduate business programs. The research instrument measured students' ethical perspectives across multilayered ethical domains and their self-professed decision method used in evaluating ethical scenarios.The results indicate that USA students were less tolerant than the NZ students of situations involving the ethical constructs of fraud, coercion and self-interest. Additionally, females are less tolerant than males in all ethical domains in both countries. Within the group of students who reported experience in an ethics course there was no significant difference in the ethical values of the USA and NZ students. The implication is that educational experience in an ethics course produces homogeneity and is beneficial towards obtaining cross cultural understanding and agreement in ethical values.Marilyn Okleshen is an Associate Professor in the Accounting Department, College of Business Administration, Mankato State University.Richard Hoyt is an Associate Professor in the Finance Department, College of Business and Economics, University of Nevada, Las Vegas. He spent one year on sabbatical leave with the Property Group, Department of Accounting and Finance, Lincoln University, Canterbury, New Zealand. His dissertation topic was on the social responsibility of business. He has published in academic and professional journals.     

Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction

Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed in the ethics literature. Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics. Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics.     

Can a Business and Society course affect the ethical judgment of future managers?

This paper reports the results of a four year study to measure the effect of a Business and Society course on the ethical judgment of students. The research involves a matched pre/post survey with control design, with the Business and Society course functioning as the treatment variable. The subjects were undergraduate and graduate (M.B.A.) business students (n=460). The answer to the question posed by the title of this paper is yes, in a more ethical direction.James R. Glenn, Jr. is Professor of Management in the School of Business at San Francisco State University. His research focus is on the ethical dimensions of decisions made in business, professional and medical organizations. His writing on decision making, research and teaching business ethics has appeared in several periodicals and books. He is currently revisingEthics in Decision Making (John Wiley, 1985) for a second edition.     

The ethical attitudes of students as a function of age,sex and experience

In this paper, we explore whether the ethical positions of students are firmly entrenched when they enter college, or do they change due to maturity, experience to ethical discussions in coursework, work experience, or a combination of factors. This study compared the ethical attitudes of freshmen and junior accounting majors, and graduate MBA students when confronted with two ethical dilemmas. Undergraduates were found to be more justice oriented than their MBA counterparts, who were more utilitarian in their ethical approach. While males tended to be more utilitarian, they were also more tentative and neutral in their responses. Females expressed more definite ethical positions than males when assessing specific ethical behaviors. Prior exposure to ethics via coursework or employment did not significantly affect ethical attitudes.Susan C. Borkowski is Assistant Professor at La Salle University. Her research interests are domestic and international transfer pricing, and the integration of ethics into business curriculum. She has published articles in theJournal of Management Accounting Research, Woman CPA, andAdvances in International Accounting (forthcoming).Yusuf J. Ugras is Assistant Professor at La Salle University, where he teaches M.B.A. and undergraduate managerial/cost accounting courses. His research interests include cost allocation, performance evaluation, and ethics in business.     

Ethical congruency of constituent groups

This research investigates the perceptions of five constituent groups of an accredited business school — their perceptions of others' ethics, of their own ethics and ideal values, and of how business ethics can be improved. Self-described behavior from the constituent groups is quite similar, yet is decidedly different from that which respondents felt others would do. Undergraduate business students tended to have the lowest estimation of others' ethics in addition to the least ethical self-described behavior compared with other constituent groups. All constituents were solidly in favor of improving ethics by developing principles of business ethics, requiring ethics courses in business schools and introducing industry codes of ethics. People are much more ethical than they are perceived to be. Knowing that others are more ethical may in turn cause other people to act more ethically. Similarly, believing that others are less ethical may encourage less ethical behavior.Harriet Stephenson, Professor of Management in the Albers School of Business and Economics, Robert D. O'Brien Chair, is Director of The Entrepreneurship Center at Seattle University. She teaches Entrepreneurship, Small Business Management, and Business Policy and Organization, and does research in the areas of business ethics, entrepreneurship, and marketing for small business.Sharon Galbraith, is an Assistant Professor in the Albers School of Business and Economics at Seattle University, Seattle Washington. She teaches Marketing and Marketing Research and does research in the areas of consumer information processing, pedagogy, business ethics, and small business.Robert B. Grimm, an Associate Professor of Management in the Albers School of Business and Economics, and also currently Rector of the Seattle University Jesuit Community, teaches and consults in the area of business ethics. He has published inConsultation and a number of proceedings.     

Measuring the relative importances of social responsibility components: A decision modeling approach

In this study, a decision modeling approach is used to measure the relative importances of four social responsibility components. When given information concerning the economic, legal, ethical and philanthropic activities of 16 hypothetical organizations, 159 junior and senior management students judged the social responsibility of these firms. The study used two types of analysis: first, a within-subject regression, then a between-subject ANOVA. Results showed ethical behavior to be most important in judging social responsibility; legal behavior was second, discretionary behavior third, and economic behavior was least important. In addition, all but one rater consistently applied the social responsibility components. The implications of these results and suggestions for future research are discussed. Barbara A. Spencer is Assistant Professor of Management at Clemson University. Her current research interests include strategic management, social issues, and business ethics. She has published several articles on corporate social responsibility. John K. Butler is Associate Professor of Organizational Behavior at Clemson University. He has published articles on job satisfaction, trust, group processes, political representation, and research methods in academic journals and proceedings.     

The Impact of Business Education on Moral Judgment Competence: An Empirical Study

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific “accounting tricks” vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. Tisha L. N. Emerson is an Assistant Professor of Economics at Baylor University in Texas. In addition to business ethics, Professor Emerson has published articles in the areas of environmental economics and economic education. She teaches courses in environmental economics, international trade, intermediate microeconomics and microeconomic principles. Stephen J. Conroy is an Associate Professor of Economics at the University of San Diego in California. In addition to business ethics, Professor Conroy has published articles in the areas of economic development and demography, economics of education and economics of aging. He teaches courses in managerial economics at both the graduate and undergraduate level, as well as undergraduate courses in urban and regional economic development, intermediate microeconomics and principles of micro- and macroeconomics. Charles W. Stanley is an Associate Professor of Accounting at Baylor University in Texas. In addition to business ethics, Dr. Stanley has published articles in the areas of financial accounting, managerial accounting, auditing, accounting systems, tax, and professional ethics for accountants. He has also authored several on-line continuing education courses for CPAs including one that meets the Texas State Board of Accountancy requirements for continuing education by Texas CPAs. He teaches courses in auditing, ethics, financial accounting and managerial accounting in the MBA program at Baylor.     

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

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

Professional Ethical Standards,Corporate Social Responsibility,and the Perceived Role of Ethics and Social Responsibility

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the College of Business at the University of Wyoming. His research interests include ethical decision making, organizational culture, and job attitudes. His research has appeared in journals such as Human Relations, Behavioral Research in Accounting, Journal of Personal Selling & Sales Management, and Journal of Business Research. Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor of Accounting and the McGee Hearne and Paiz Faculty Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship, and his research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting, and Journal of Business Ethics.     

Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.Marilyn Fischer, is Assistant Professor of Philosophy at the University of Dayton in Dayton, Ohio. She specializes in workplace ethics, particularly in the nonprofit sector, and has published articles in business ethics, and social and political philosophy.Kenneth Rosenzweig, is Associate Professor of Accounting at the University of Dayton in Dayton, Ohio. He specializes in teaching management accounting, and has published articles in a wide variety of accounting areas.     

Concerns of college students regarding business ethics

Although some attention has been devoted to assessing the attitudes and concerns of businesspeople toward ethics, relatively little attention has focused on the attitudes and concerns of tomorrow's business leaders, today's college students. In this investigation a national sample was utilized to study college students' attitudes toward business ethics, with the results being analyzed by academic classification, academic major, and sex. Results of the investigation indicate that college students are currently somewhat concerned about business ethics in general, and that female students in particular are more concerned about ethical issues than are their male counterparts.Richard F. Beltramini is Assistant Professor of Marketing and Advertising in the Department of Marketing at the Arizona State University. He has published a number of articles in marketing and advertising journals and proceedings.Robert A. Peterson is Sam Barshop Professor of Marketing Administration and Senior Research Fellow at The University of Texas at Austin. He is at present Chairman in the Department of Marketing Administration. He was Fellow of the Southwestern Marketing Association and has published over 100 books and articles.George Kozmetsky is J.M. West Chair Professor at The University of Texas at Austin. He is at present Director of the Institute for Constructive Capitalism, The University of Texas, Austin and was formerly Dean, College and Graduate School of Business, The University of Texas, Austin.This research was supported in part by the Institute for Constructive Capitalism, The University of Texas at Austin. The opinions expressed in this paper are those of the authors and do not necessarily reflect the views of the Institute.     

Transition Ethics: A Comparison of Ukrainian and United States Business Professionals

This article compares the ethical attitudes of Ukrainian business professionals with those of United States business professionals. A widely used survey instrument consisting of 16 hypothetical situations involving ethical dilemmas was employed to gather information on ethical attitudes in the two countries. On 13 of 16 vignettes, Ukrainian respondents demonstrated less stringent ethical attitudes than did their United States counterparts. Possible reasons for these differences are discussed, with primary emphasis on the transition from one economic system to another that is underway in Ukraine. Comments from Ukrainian respondents are presented so as to give an indication of the thought processes behind the questionnaire responses. Olena Vynoslavska is Head of Psychology and Pedagogics Chair at the National Technical University of Ukraine, Kyiv. She has been a research scholar under the sponsorship of the International Research and Educational Exchange program of the United States Department of State at Baylor University. Her research has included international comparative studies of entrepreneurship and management techniques. Joseph A. McKinney is Ben H. Williams Professor of International Economics at Baylor University. He was previously on the faculty of the University of Virginia, and has served as visiting professor or research scholar to universities in Japan, France, the United Kingdom and Canada. His research interests include business ethics, international trade policy, and regional economic integration. Carlos W. Moore is the Edwin W. Streetman Professor of Marketing at Baylor University, where he has been on the faculty for more than 30 years. His research interests include business ethics, marketing and advertising evaluation, and small business strategies. He has done consulting on bank marketing and new product development. Justin G. Longenecker is Emeritus Professor of Management at Baylor University. His research interests include business ethics, entrepreneurship, and family business. He is co-author of the leading text on small business management, and is the author of scholarly articles on various aspects of business management.     

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.     

Factors Related to the Cognitive Moral Development of Business Students and Business Professionals in India and the United States: Nationality, Education, Sex and Gender

This research focuses on the similarities and differences in the cognitive moral development of business professionals and graduate business students in two countries, India and the United States. Factors that potentially influence cognitive moral development, namely, culture, education, sex and gender are analyzed and discussed. Implications for ethics education in graduate business schools and professional associations are considered. Future research on the cognitive moral development of graduate business students and business professionals is recommended.     

International Bribery: Does a Written Code of Ethics Make a Difference in Perceptions of Business Professionals

This article analyzes the attitudes of United States business professionals toward the issue of international bribery, and in particular, whether or not having a written code of ethics has an effect on these attitudes. A vignette relating to international bribery from a widely used survey instrument was employed in a nationwide survey of business professionals to gather information on ethical attitudes of respondents. Data were also collected on gender of respondents, whether or not respondents were self-employed, whether or not the respondents’ firms had a written code of ethics, and to what extent the respondents’ firms generated revenues from international operations. Attitudes concerning whether or not international bribery is ever acceptable exhibited wide dispersion. Respondents from firms that have a written code of ethics were significantly less likely to find international bribery acceptable. Firms that generate revenues from international operations were significantly more likely to have a written code of ethics than were firms which did not generate revenues from international operations. Implications of the findings for business policy are discussed. Joseph A. McKinney is Ben H. Williams Professor of International Economics at Baylor University. He was previously on the faculty of the University of Virginia, and has served as visiting professor to universities in Japan, France, the United Kingdom and Canada. His research interests include business ethics, international trade policy, and regional economic integration. Carlos W. Moore is the Edwin W. Streetman Professor of Marketing at Baylor University, where he has been on the faculty for more than 30 years. His research interests include business ethics, marketing and advertising evaluation, and small business strategies. He has done consulting on bank marketing and new product development.     

An assessment of ethics instruction in accounting education

Business school faculty have begun to increase ethics instruction, but very little has been done to assess the effectiveness of this instruction. Curricula-wide studies present conflicting results of the effect of ethics integration into the business curricula. Several studies suggest that courses like business ethics and business and society might have an effect on the ethical awareness or ethical reasoning of business students. A belief of many individuals interested in business ethics is that students must be exposed to ethical awareness and ethical reasoning in business ethics and business and society-type courses and this should be supplemented by discussions of these topics in various business courses such as Accounting, Finance, Marketing, and others.This study reports the results of integrating a unit of business ethics into eleven accounting classes at two universities. An approach for measuring the effect of ethics integration into accounting and other business courses is suggested, and an assessment is made of the impact of ethics integration on students in accounting classes. Results indicate that the principles on which students rely when making moral decisions were affected by ethics integration. After ethics integration, students relied more heavily on the disclosure rule, the golden rule, and the professional ethic.Kenneth M. Hiltebeitel, Ph.D., CPA is an Associate Professor of Accountancy at Villanova University. He has included a unit on business ethics in his Auditing and Advanced Accounting classes for the past two years.Scott K. Jones, Ph.D. is an Assistant Professor of Accounting at the University of Delaware. He has included a unit on business ethics in his Cost Accounting classes for the past two years.