Ethical Analyses of HRM: A Review and Research Agenda

The very idea of human resource management raises ethical considerations: What does it mean to us as humans for human beings to be managed as resources? Intriguingly, the field of ethics and HRM remains underdeveloped. Current approaches to HRM fail to place ethical considerations as their central warrant. This article, building on Greenwood (J Bus Ethics 36(3):261–279, 2002), argues for a deeper analysis of ethical issues in HRM, indeed for a differentiated ethical perspective of HRM that sets normative deliberations as its prime task. By identifying a distinct ethical approach to HRM that is unashamedly normative and socio-politically embedded, two objectives can be achieved. First, mainstream and critical approaches will be challenged to take ethical issues in HRM more seriously. Second, a dedicated forward-looking research agenda for the ethical analysis of HRM will be advanced.     

Importance of and approaches to incorporating ethics into the accounting classroom

Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction.David S. Kerr is an Assistant Professor in the Department of Accounting at Texas A&M University. Dr. Kerr's research interests include ethics and behavioral decision making in accounting, group judgment/decision making, and audit planning.L. Murphy Smith, is a Price Waterhouse Teaching Excellence Professor of Accounting at Texas A&M University. His major research interests are information systems, auditing, and international issues.     

Ethics and HRM: A Review and Conceptual Analysis

This paper reviews and develops the ethical analysis of human resource management (HRM). Initially, the ethical perspective of HRM is differentiated from the "mainstrea" and critical perspectives of HRM. To date, the ethical analysis of HRM has taken one of two forms: the application Kantian and utilitarian ethical theories to the gestalt of HRM, and the application of theories of justice and fairness to specific HRM practices. This paper is concerned with the former, the ethical analysis of HRM in its entirety. It shows that numerous theoretical shortcomings exist, least of which is the disregard of stakeholder theory. These deficiencies are explored and, as such, the analysis is advanced. It is argued that such ethical analysis is outside the scope of the modern corporation. A third way in which ethics may be applied to HRM is suggested. Ethical concerns are used as a basis to develop minimum standards against which HRM, in its various guises and practice, may be evaluated. Yet, even when judged by these standards, HRM is seriously lacking. This begs the question, not of whether HRM is ethical, but of whether HRM can be ethical.     

Ethics in accounting: Values education without indoctrination

The integration of ethics into accounting curricula is a critical challenge facing accounting educators. The ethical subject matter to be covered and the role of the professor in ethical debates in the classroom are important unresolved issues. In this paper, we explore teaching basic values as an integral part of ethics education. Concern about indoctrination of students is addressed and the consistency of values education with the goals of ethics education is examined. A role for ethics researchers in identifying and clarifying the basic values that define our profession is recommended, and suggestions for implementing values education in accounting ethics are provided.H. Fenwick Huss is Associate Professor of Accounting at Georgia State University. His recent research focuses on ethical and regulatory issues in financial reporting. He has presented papers and served as a panel member in sessions on ethics at regional American Accounting Association conferences.Denise M. Patterson is a doctoral candidate at Georgia State University. Her research interests are in the areas of auditing and the impact of ethics on the role of the auditor. Denise has audit experience with an international accounting firm.     

Graduate Employability and the Principle of Potentiality: An Aspect of the Ethics of HRM

The recruitment of the next generation of workers is of central concern to contemporary HRM. This paper focuses on university campuses as a major site of this process, and particularly as a new domain in which HRM??s ethical claims are configured, in which it sets and answers a range of ethical questions as it outlines the ??ethos?? of the ideal future worker. At the heart of this ethos lies what we call the ??principle of potentiality??. This principle is explored through a sample of graduate recruitment programmes from the Times Top 100 Graduate Employers, interpreted as ethical exhortations in HRM??s attempt to shape the character of future workers. The paper brings the work of Georg Simmel to the study of HRM??s ethics and raises the uncomfortable question that, within discourses of endless potentiality, lie ethical dangers which bespeak an unrecognised ??tragedy of culture??. We argue that HRM fashions an ethos of work which de-recognises human limits, makes a false promise of absolute freedom, and thus becomes a tragic proposition for the individual.     

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' and practitioners' ethical decisions over time

This paper compares the ethical decisions and attitudes of business students and practitioners. Recent unpublished data from a national study of over 1600 students are contrasted with information reported previously. Students are found consistently to make less ethical choices than practitioners, and there is some indication that students are making less ethical choices in the 1980s than in the 1960s. In addition, both students and practitioners agree that buyers should beware, view the role of business more narrowly, and find fewer incentives to behave ethically over time. Codes of ethics appear to be less influential than the individual's strong personal value system and one's superiors behaving ethically; support for codes is declining. The paper concludes with observations about the limitations and possibilities for survey research in this area drawing on other studies that used the same instrument utilized for this paper. Some implications for future research are suggested.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, 1986) for a second edition.M. Frances Van Loo is Associate Professor of Economic Analysis and Policy, and Business and Public Policy at the Haas School of Business, University of California, Berkeley where she is Director of the Public and Nonprofit Management Program. Her research uses a variety of social science disciplines to study business, public, and nonprofit policy issues.     

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.     

Living in the Gray: Lessons on Ethics from Prison

Often overlooked once they are remanded to custody, incarcerated former business executives can provide valuable insight into the inner workings of organizations while also contributing to the dialogue on of business ethics within the undergraduate business curricula. This paper summarizes experiences of white collar offenders obtained through a questionnaire-based research method to elicit lessons on ethics from prisoners and to provide a unique learning experience for undergraduate business students. Data was collected from 12 questionnaire responses (n = 12) which resulted in four major themes involving business ethics: core values, ethical responsibility, ethics training, and ethical culture. Narrative responses, integration of ethical decision-making research and student discoveries are included for each theme.     

From Ethics 'By Proxy' to Ethics In Action: New Approaches to Understanding HRM and Ethics

In this paper we review recent UK literature on HRM and ethics and suggest that implicit in many accounts is a perception of a 'moral hole' appearing within the employee relations landscape which is based on external, reflective observations of HRM policies and practices. We argue that the investigation of HRM and ethics could be broadened by locating HRM and ethics research more explicitly within the social and cultural realities of organizations and their employees. Finally, we outline and illustrate what a social constructivist approach might add to research in this field and how it might provide insights that help bridge the gap between theory and practice.     

A Comparison of the Ethics of Convicted Felons and Graduate Business Students: Implications for Business Practice and Business Ethics Education

This research compares and contrasts the ethics of convicted felons in three midwestern United States prison systems with those of a cross section of MBA students from previous research. Building on and replicating seminal works in business ethics, this study identifies the differences and many similarities between students and inmates on several dimensions of ethics and values. Both groups expressed similar views of which ethical issues need attention from the business community, those constituencies that are most important to business firms, and perceptions of the ethics of other salient groups. When confronted with difficult ethical situations, inmates usually, although not always, tended to be more willing do what was asked and less willing to speak out regarding the conflict. Inmate priorities for ethical issues and constituency groups tended to be very similar to the MBA student sample. Implications for business practice and business ethics education are discussed.     

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.     

Frontiers, Intersections and Engagements of Ethics and HRM

This essay, and the special issue it introduces, sets out to reignite ethical interrogations of the theory and practice of Human Resource Management (HRM). To cultivate greater levels of boundary-spanning debate about the ethics of HRM, we develop a framework of four tenors for scholarly work: the ethical-declarative, the ethical-subjunctive, the ethical-ethnographic, the ethical-systemic. Each of these tenors denotes particular grounds for ethical critique and encourages scholars to consider the subjects and objects of their enquiry, the disciplinary scope of their work and the limits to subsequent claims about ethics and HRM. We provisionally locate each of the papers comprising the special issue with regard to one, or more, of these tenors.     

Incorporating Ethics into Business Students' Research Projects: A Process Approach

Student research projects involving human intervention are being utilised in more and more business subjects. It therefore is essential that students understand the various ethical issues and implications related to undertaking such projects. As such academics need to integrate an ethical evaluation of student projects. While there are many attempts to "teach" ethics, the literature does not address the issue of including ethics in student research projects. A process by which this can be applied is suggested, which is based on a formal ethics approval process used at one Australian university. While the focus of this paper is student based research projects, the process described could be applied to staff research with minimal modifications, which are identified throughout the paper.     

Ethics and HRM: Theoretical and Conceptual Analysis

Despite the ongoing consideration of the ethical nature of human resource management (HRM), little research has been conducted on how morality and ethics are represented in the discourse, activities and lived experiences of human resource (HR) professionals. In this paper, we connect the thinking and lived experiences of HR professionals to an alternative ethics, rooted in the work of Bauman (Modernity and the Holocaust, Polity Press, Cambridge, 1989; Theory, Culture and Society 7:5?C38, 1990; Postmodern Ethics, Blackwell, Oxford, 1991; Approaches to Social Enquiry, Polity Press, Cambridge, 1993; Life in Fragments, Blackwell, Oxford, 1995) and Levinas (Otherwise than Being, or, Beyond Essence, Duquesne University Press, Pittsburgh, PA, 1998). We argue that the study of HRM and ethics should be contextualized within the discourses used, the practices and activities of HR professionals. Through the analysis of interview data from 40 predominantly Canadian HR practitioners and managers we experiment with Bauman??s notion of ??moral impulse?? to help us understand how HRM is both a product and perpetuator of moral neutralization in organizations. We suggest that HRM as it is practiced is concerned with distancing, depersonalizing, and dissembling, and acts in support of the ??moral?? requirements of business, not of people. However, we also recognize that HR practitioners and managers are often confronted with and conflicted by actions and decisions that they are required to take, therefore opening possibilities and hope for an alternative ethical HRM.     

The effects of professional education on values and the resolution of ethical dilemmas: Business school vs. law school students

Prior research on the impact of ethics education within the business curriculum has yielded mixed results. Although the impact is often found to be positive, it appears to be both small and short-lived. Interpretation of these results, however, is subject to important methodological limitations. The present research employed a longitudinal methodology to evaluate the impact of an M.B.A. program versus a law program on the values and ethical decision making behavior of a cohort of students at two major universities in the northeast. The results suggest that the M.B.A. curriculum remains a value-neutral experience for most students. In contrast, the law school program had a significant impact on both values and ethical decision making.Donald L. McCabe is Associate Professor of Management at the Graduate School of Management, Rutgers — The State University of New Jersey. His research focuses on ethical decision making, interpretive processes under conditions of uncertainty, and issues of student values and ethics.Janet M. Dukerich is an Associate Professor of Management at the University of Texas at Austin. Her research focuses on individual and group decision making and interpretation processes in organizations.Jane E. Dutton is Associate Professor of Organizational Behavior and Human Resource Management at the University of Michigan. Her research interests center on organizational adaptation processes, and in particular, organizational responses to value-laden issues.     

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.     

Professional ethics: Business students' perceptions

Professional ethics, a contemporary topic of conversation among business professionals, is discussed using the perceptions of college business students as the focal point. This research relates to the issues of college instruction in professional ethics, differences in perceptions of ethical behavior attributed to gender, and whether or not students' perceptions of ethical behavior can be modified. After presenting a review of the more important historical developments and research related to professional ethics, this paper focuses on the results of a study that compared a set of ethical responses of various groups of college students with each other. The results of hypotheses testing show an ethics maturation process from students' initial exposure to business courses through the graduate level. These tests also show that formal ethics training, i.e., a separate professional ethics course or unit is an existing course, is not a significant factor in this process. However, one may conclude that the students' perceptions of proper ethical behavior matures toward society's expectations during college life.James R. Davis is a Professor of Accountancy at Clemson University. He has published articles on professional ethics and made several presentations on the subject at professional meetings. Currently he is evaluating the different attitudes toward professional ethics of students in different international environments.Ralph E. Welton, Jr. is an Associate Professor of Accounting at Clemson University. He teaches a graduate course on the accounting environment which includes units on professional ethics and legal responsibilities of accounting professionals. His research interests include comparative international perceptions of business ethics and the individual's longitudinal ethics development.     

Pioneering in Ethics Teaching: The Case of Management Accounting in Universities in the British Usles

Relatively little is currently known about thecoverage of ethical issues in the accountingcurriculum. This paper reports on the resultsof a questionnaire survey of universityacademics in the British Isles which found thata significant minority of management accountinglecturers do claim to address ethical issues intheir teaching. In addition to reporting theextent of such provision, the paper exploresthe reasons for the coverage of ethics. Bothpersonal interest and a belief in theimportance of ethics are found to besignificant, and lecturers who do addressethical issues tend to express stronger beliefsin the responsibility and ability ofuniversities to improve the ethical attitudesand behaviour of their students. Some evidenceis found that personal interest is positivelyrelated to number of years of practicalexperience, which would appear to be a topicworthy of future research in accounting andbusiness ethics.