Using Computer-Based Simulation Exercises to Teach Business Ethics

This paper discusses how to introduce ethical dilemmas into computer-based business simulation exercise to teach business ethics. Simulations have an inherent advantage over other pedagogies for teaching ethics because simulations provide students with both an intellectual and a behavioral exposure to the topic. Issues addressed include considerations before writing ethical dilemmas, the writing of ethical dilemmas, and process issues for introducing ethical dilemmas. An example is developed and discussed. Through the process described, instructors can better prepare students for a lifetime of tough business decisions.     

The Team Teaching of Business Ethics in a Weekly Semester Long Format

This article describes our team teaching of asemester long course in business ethics taught oneevening a week to mostly part-time MBA students. Wediscuss the differences and similarities in ourbackgrounds, disciplines, and preferred teachingstrategies. Our team teaching approach, thesubject matter, and teaching strategies are alsodiscussed. A typical session of the course is brieflydescribed. We discuss how student performance isevaluated. Finally, we provide some thoughts on teamteaching a business ethics course and briefly commenton our redesign of this business ethics course in afour Saturday schedule.     

A Framework for Teaching Business Ethics

What ethical framework should be used as a basis for teaching business ethics? Should business ethics be taught by ethicists in a separate course, by business faculty in business courses, or perhaps by both? These are some of the issues this paper will address. The paper begins with a review of the literature concerning approaches to teaching business ethics. Next, some ethical frameworks for teaching business ethics are considered. Finally, the paper proposes that students should apply their own personal values to business ethical issues in the classroom, thus providing future business leaders with a process for resolving ethical dilemmas.     

Designing and Delivering Business Ethics Teaching and Learning

The recent corporate scandals in the United States have caused a renewed interest and focus on teaching business ethics. Business schools and their faculties are reexamining the teaching of business ethics and are reassessing their responsibilities to produce honest and truthful managers who live lives of integrity and ethical accountability. The authors recognize that no agreement exists among business schools and their faculties regarding what should be the content and pedagogy of a course in business ethics. However, the authors hold that regardless of one’s biases regarding the content and pedagogy, the effective teaching of business ethics requires that the instructor in designing and delivering a business ethics course needs to focus particular attention on four principal questions: (1) what are the objectives or targeted learning outcomes of the course? (2) what kind of learning environment should be created? (3) what learning processes need to be employed to achieve the goals? and (4) what are the roles of the participants in the learning experience? The answers to these questions provide the foundations for any business ethics course. The answers are major determinants of the impact of a business ethics course on the thinking of students and the views on the ethical and professional accountabilities and responsibilities of managers in the workplace.     

Business Ethics – to Teach Or Not to Teach?

While some studies have explored the effects of taking business ethics classes on business students, several shortcomings in them invite greater scrutiny of this critical issue (cf. Robertson, 1993). In contrast to previous research, this study more directly assesses the impact of taking business ethics class on ethical decisions made by future business executives. To determine if teaching business ethics modifies behaviors or behavioral intentions, the current study examines decisions made in ethical situations rather than inferring the same by measuring attitudes, values, etc. Furthermore, these were measured in three different business contexts: whistle blowing, recruitment, and industrial espionage, to enhance the generalizability of the findings. Finally, unlike most previous studies, a within-subject's design was chosen to eliminate confounds that may be caused by not controlling for individual differences (Glenn, 1992). The current results indicate that business ethics classes have minimal effect on ethical decision making in any of the three contexts investigated, empirically providing support for Wolfe's (1993) and Wynd and Mager's (1989) position that teaching business ethics may have limited benefits.     

Living (not learning) ethics

Much has been written recently about both the urgency and efficacy of teaching business ethics. The results of our survey of AACSB member schools confirm prior reports of similar surveys: The teaching of business ethics is indiscriminate, unorganized, and undisciplined in most North American schools of business. If universities are to be taken seriously in their efforts to create more ethical awareness and better moral decision-making skills among their graduates, they must provide a rigorous and well-developed system in which students can live ethics instead of merely learn ethics. A system must be devised to allow students to discover and refine their own values rather than simply learning ethical theories from an intellectual point of view.After reviewing the literature on business ethics in undergraduate curricula, we make a series of recommendations to deliver experiential ethical education for business students. The recommendations include student and faculty written codes of ethics, emphasis on ethical theory within the existing required legal environment course, applied ethics in the functional area capstones using alternative learning, a discussion of employee (and employer) rights and responsibilities during the curriculum capstone course, and a public service requirement for graduation. These recommendations may be implemented without substantive additional cost or programming requirements.Joseph Solberg is an Assistant Professor of Business Law at Illinois State University. His teaching and research interests are centered on the legal and ethical environments of business and the pedagogy of business ethics. He is a member of the American and Midwest Academies and Legal Studies in Business.Kelly Strong is an Assistant Professor of Management at Illinois State University. His teaching and research interests include business ethics, business and society, and strategic issues management. He has published articles in the Journal of Business Ethics and other scholarly outlets in the areas of ethics education, business and society, and ethical decision making.Charles McGuire, Jr. is Professor of Business Law and Chair of the Finance, Insurance and Law Department at Illinois State University. His interests are in the areas of business law and the legal environment of business as well as government regulation. He has published text-books and supplements on the legal environment of business in addition to scholarly works in the American Business Law Journal, among others.     

Without a Care in the World: The Business Ethics Course and Its Exclusion of a Care Perspective

This article analyzes the impact of the rights-oriented business ethics course on student's ethical orientation. This approach, which is predominant in business schools, excludes the care-oriented approach used by a majority of women as well as some men and minorities. The results of this study showed that although students did not shift significantly in their ethical orientation, a majority of the men and an even greater majority of the women were care-oriented before and after a course in business ethics. If business schools are to address society's increasing diversity then the perspective of women and others who are care-oriented must be assimilated into the curriculum. This can only be done by rethinking how the business ethics course (and the entire business curriculum) are taught to include a care-oriented approach.     

Integrating ethics into the business school curriculum

A project on teaching business ethics at The Wharton School concluded that ethics should be directly incorporated into key MBA courses and taught by the core business faculty. The project team, comprised of students, ethics faculty and functional business faculty, designed a model program for integrating ethics. The project was funded by the Exxon Education Foundation.The program originates with a general introduction designed to familiarize students with literature and concepts pertaining to professional and business ethics and corporate social responsibility. This may be accomplished through orientation sessions, readings, packages, short classes and lectures.The key segment of the plan is to have ethics modules developed and systematically integrated throughout key business courses. In the project experiment, sample modules were developed for courses in introductory marketing, introductory management, corporate finance and business policy.The modules are designed to respond to the concerns of functional business faculty that they cannot be sufficiently authoritative in teaching ethics and that inserting coverage of ethics will displace critically important topics in their already crowded courses. On the other hand, the functional instructors found that, once encouraged, students were very willing to discuss ethical issues and that their sophistication increased throughout the course. Thomas W. Dunfee is the Kolodny Professor of Social Responsibility at The Wharton School of the University of Pennsylvania. Author of numerous textbooks (Random House, Prentice-Hall, John Wiley), he teaches courses on business ethics and commercial law. He has published numerous articles in law reviews and business periodicals and has consulted to many corporations, government agencies and law firms. Currently President-Elect of the American Business Law Association, he is a former editor-in-chief of the American Business Law Journal. Diana C. Robertson is a Senior Fellow in Business Ethics in the Department of Legal Studies at The Wharton School, University of Pennsylvania. Her publications in business ethics include Corporate Restructuring and Employee Interests: The Tin Parachute, The Ethics of Organizational Transformation: Mergers, Takeovers and Corporate Restructuring, Quorum Books, 1988, Why Superimposing Ethics on the Corporation Won't Work, Corporate University Journal, Vol. 1, No. 1, July 1988, 18–23, and Work-Related Ethical Attitudes: Impact on Business Profitability with Thomas W. Dunfee, Business and Professional Ethics Journal, Vol. 3, No. 2 (Winter 1984), 25–40.     

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.     

Teaching Business Ethics Through Literature

America's economic ideology lacks a vocabulary of ethics. If, as we assume, an economic system requires a moral component for long-term survival, students in business schools must be exposed to a vocabulary of ethics that is consistent with the ideology of capitalism. We present a vocabulary of ethics and describe an approach to teaching business ethics based on business-related classic literature and moral philosophy.     

Does Ethics Training Neutralize the Incentives of the Prisoner's Dilemma? Evidence from a Classroom Experiment

Teaching economics has been shown to encourage students to defect in a prisoner's dilemma game. However, can ethics training reverse that effect and promote cooperation? We conducted an experiment to answer this question. We found that students who had the ethics module had higher rates of cooperation than students without the ethics module, even after controlling for communication and other factors expected to affect cooperation. We conclude that the teaching of ethics can mitigate the possible adverse incentives of the prisoner's dilemma, and, by implication, the adverse effects of economics and business training.     

An Investigation of Student Moral Awareness and Associated Factors in Two Cohorts of an Undergraduate Business Degree in a British University: Implications for Business Ethics Curriculum Design

Debate exists as to the timing of student exposure to business ethics modules, and the degree to which business ethics education is integrated throughout business school curricula. The argument for an integrated model of business ethics education is well documented, however, such arguments do not stem from an empirical basis. Much of the debate about when and how business ethics should be taught rests on assumptions regarding the stage of moral awareness of business students. The research reported here adds to this debate by attempting to empirically gauge students' levels of moral awareness in order to explore the implications for the teaching of business ethics, specifically in terms of presenting the case for the importance of an integrated business ethics curriculum.     

Conversations Across Continents: Teaching Business Ethics Online

The paper focuses on an online business ethics course that three professors (Painter-Morland, Fontrodona and Hoffman) taught together, and in which the fourth author (Rowe) participated as a student, from their respective locations on three continents. The course was conducted using Centra software, which allowed for synchronous online interaction. The class included students from Europe, South Africa and the United States. In order to assess the value of synchronous online teaching for ethics training, the paper identifies certain knowledge, skills and capacities that are crucial to the moral development process within individuals. The paper argues that the online teaching method succeeds in creating an environment within which important ethical knowledge and skills might be developed. It provides an in-depth reflection on the advantages and dis-advantages of online teaching and proposes improvements on the way forward. One of the major advantages relates to its ability to facilitate cross-cultural discussion and debate on ethical issues and foster insight into contextual influences on ethics management within an international arena.     

The Role of Business Schools in Ethics Education in Iceland: The Managers’ Perspective

This article explores managers’ views on various ways in which business schools can contribute to providing solid ethics education to their students, who will ultimately become the next generation of business leaders. One thousand top level managers of Icelandic firms were approached and asked a number of questions aimed at establishing their view on the relationship between ethics education and the role of business schools in forming and developing business ethics education. Icelandic businesses were badly hurt by the 2008 crisis, and therefore Iceland provides an interesting foundation for an empirical study of this sort as the aftermath of the crisis has encouraged managers to consciously reflect on the way their business was and should be conducted. Based on the results of the survey, a few main themes have developed. First, it appears that according to practicing managers, business schools should not be held responsible for employees’ unethical behavior. Nevertheless, managers believe that business schools should assist future employees in understanding ethics by including business ethics in teaching curricula. Second, managers believe that the workplace is not where ethics are learned, while also insisting that former students should already have strong ethical standards when entering the workplace. Third, managers call for business schools not only to contribute more to influencing students’ ethical standards, but also to reshape the knowledge and capabilities of practicing managers through re-training and continuous education. Based on the results of the study, the article also offers some recommendations on how to begin reformulating the approach to business ethics education in Iceland, and perhaps elsewhere.     

Ethical Outcomes and Business Ethics: Toward Improving Business Ethics Education

Unethical conduct has reached crisis proportions in business (Walker et al., Wall Str J East Edn, 258(37):A1–A10, 2011) and on today’s college campuses (Burke et al., CPA J, 77(5):58–65, 2007). Despite the evidence that suggests that more than half of business students admit to dishonest practices (McCabe et al. 2006), only about 5 % of business school deans surveyed believe that dishonesty is a problem at their schools (Brown et al., Coll Stud J A, 44(2):299–308, 2010). In addition, the AACSB which establishes standards for accredited business schools has resisted the urging of deans and business experts to require business schools to teach an ethics class, and fewer than one-third of businesses schools now teach a business ethics course at the graduate or undergraduate levels (Swanson and Fisher, Advancing Business Ethics Education, 2008). In this paper we briefly introduce the status of business ethics education and report the results of a survey of business students, deans of the top business schools, and business ethics subject matter experts about ten ethical outcomes. We then offer five specific recommendations to encourage business ethics faculty and decision makers to improve the teaching of business ethics.     

Ethical Cognition of Business Students Individually and in Groups

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students.     

An Experiential Approach for Teaching Business Ethics

Despite the recognition in the business literature of the need to include ethics in all business courses, ethics is still given at best a perfunctory treatment by many instructors. This paper presents two pedagogical methodologies that the authors have used with success for teaching ethics to undergraduate business students. The approaches described in this paper are founded on the belief that in order to raise students' consciousness about ethical issues, students must be challenged to experience conscious ethical conflicts and to incorporate their own values into solving ethical problems. The power of working through ethical conflicts lies in its ability to force such a confrontation and, through it, to achieve enhanced self understanding.     

A Propaedeutic for a Framework: Fostering Ethical Awareness in Undergraduate Business Students

Using the field of accounting as a locus forinquiry within undergraduate businesseducation, this paper proposes that studentsbeing trained in fields of business wouldbenefit from sustained formal exposure to theepistemological and anthropologicalperspectives of ethical systems. Without suchexposure, the ethics case studies presented inbusiness textbooks will not be as effective inachieving their goal of training undergraduatestudents to be ethical professionals. Studentsneed a substantive introduction to ethicalreasoning before they can fully appreciate theethical ramifications in a case study. Students have to be able to articulate thecriteria by which they will approach thequestions of applied ethics posed by the ethicsexercises appearing as the conclusion tochapters teaching not ethics but technicalinformation.This paper explores the ethical frameworkprovided by an intermediate accountingtextbook. It then analyzes theepistemologically and anthropologicallyinformed ethics of Bernard Lonergan and EdwardSchillebeeckx as examples of the introductoryethical reasoning needed to support textbookframeworks. A two-fold thesis guides thepaper: students equipped with a broader ethicalvision can learn more effectively from theethics cases presented in the textbooks, thusenhancing the value of those cases;consequently, students need more exposure toethics in an undergraduate business course ofstudy.