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1.
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. 相似文献
2.
As a result of the public demand for higher ethical standards, business schools are increasingly taking ethical matters seriously. But their effort has concentrated on teaching business ethics and on students' ethical behavior. Business faculty, in contrast, has attracted much less attention. This paper explores the context and the implications of an alleged case of plagiarism in a master's dissertation submitted to a university lacking both an ethical code of conduct and a formalized procedure to deal with academic misconduct. The events evolved into a bitter political process in which the more ethically aware members of faculty challenged efforts to cover-up. Here the focus is on the motives and behavior of faculty members involved in this case rather than the alleged plagiarist's. The role played by the main actors involved in the process in examined using the theory of moral development and the organizational politic perspective. The paper discusses the mechanisms available to raise ethical awareness and prevent academic misconduct, and the limitations of self-regulation and self-monitoring that prevails in the university system. It also examines the impact of ethics instruction and faculty ethical standards on students' behavior and concludes that ethics instruction can only be effective when the principles taught are in line with daily actions of their instructors. 相似文献
3.
Business schools play an instrumental role in laying the foundations for ethical behavior and socially responsible actions in the business community. Drawing on social learning and identity theories and using data collected from undergraduate business students (n = 318), we found that ethical climate was a significant predictor of unethical behavior, such that students with positive perceptions about their business school’s ethical climate were more likely to refrain from unethical behaviors. Moreover, we found that high moral and institutional identities strengthened the effect of ethical climate on unethical behavior. In addition to novel theoretical contributions to the business ethics and socio-psychology literature, this study offers practical pathways through which business schools can nurture and instill the values and behaviors that ultimately help shape positive organizational ethics. Directions for future research are provided. 相似文献
4.
A Framework for Teaching Business Ethics 总被引:2,自引:0,他引:2
Alfonso R. Oddo 《Journal of Business Ethics》1997,16(3):293-297
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. 相似文献
5.
Despite a wealth of prior research (e.g., Wynd and Mager, 1989; Weber, 1990; Harris, 1991; Harris and Guffey, 1991; McCabe
et al., 1991; Murphy and Boatright, 1994; Gautschi and Jones, 1998), little consensus has arisen about the goals and effectiveness
of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting
ethics education (Gunz and McCutcheon, 1998). The current study examines whether accounting students' perceptions of business
ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty
members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance
of business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics
and the goals of accounting ethics education to be more important than faculty members. Implications of these results for
accounting faculty members interested in accounting ethics education are discussed. 相似文献
6.
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. 相似文献
7.
Understanding Japanese <Emphasis Type="Italic">CSR</Emphasis>: The Reflections of Managers in the Field of Global Operations 总被引:1,自引:1,他引:0
The education of students and professionals in business ethics is an increasingly important goal on the agenda of business
schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional
programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content,
instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of
business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact
on increasing outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological
moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications
for␣future research and practice in business ethics are discussed. 相似文献
8.
Jill M. D'Aquila David F. Bean Elena G. Procario-Foley 《Journal of Business Ethics》2004,51(2):155-166
Although undergraduate students are exposed to ethical issues through class assignments, discussions, and readings, they typically do not have first hand experience with business dilemmas. Student opinions on ethical standards and behavior in American business have received scant attention in the literature. The purpose of the study is to provide additional information to both educators and organizations about the ethical perceptions of students. Furthermore, the study contrasts student responses to business and community leaders' responses obtained in a prior study conducted by Touche Ross (1988). The findings from this study are based on an opinion survey about ethics in American business, completed by 476 liberal arts and business students attending a private, religiously affiliated college in New York State. The data indicate numerous differences in perceptions between students and business and community leaders. Differences were also found when students were classified by school (Arts &; Science versus Business) and by gender. Overall, students appear to place a strong value on education. Students are the source of new entrants to the business world and the foundation for ethical structures being built by organizations. The findings from this study should assist both educators and employers in the development of necessary programs to maximize the ethical potential of their constituents. 相似文献
9.
This study reports the results from a survey of 1,000 finance faculty members within schools of business across the U.S. concerning their knowledge of ethical transgressions as well as their attitudes towards ethics training in the curriculum. Ethical breaches appear most frequently with the unauthorized duplication of licensed software and the misuse of university resources for private consulting activity. Yet knowledge of ethical misconduct is highly segmented, with significant differences in reporting frequency between groups based upon citizenship, academic rank and school size. Contrary to the implications of Hawley (1991), we find there is a widely held belief by finance educators that business ethics has a legitimate role in business curriculums and should be included in finance course work. Further, our respondents strongly reject the notions that ethical practices are inconsistent with the principle of shareholder wealth maximization or that finance is more susceptible to ethical transgressions than other functional areas of business. We conclude that finance faculty are able to serve as legitimate ethical mentors for students and by implication may positively influence future corporate ethical behavior. 相似文献
10.
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. 相似文献
11.
Harriet Buckman Stephenson Sharon Galbraith Robert B. Grimm 《Journal of Business Ethics》1995,14(2):145-158
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. 相似文献
12.
Recent events at Enron, K-Mart, Adelphia, and Tyson would seem to suggest that managers are still experiencing ethical lapses. These lapses are somewhat surprising and disappointing given the heightened focus on ethical considerations within business contexts during the past decade. This study is designed, therefore, to increase our understanding of the forces that shape ethical perceptions by considering the effects of business school education as well as a number of other individual-level factors (such as intra-national culture, area of specialization within business, and gender) that may exert an influence on ethical perceptions. We found significant effects for business education, self-reported intra-national culture, area of specialization within business, and gender for some and/or all areas of ethics examined (i.e., deceit, fraud, self-interest, influence dealing, and coercion). One of our most encouraging findings is that tolerance for unethical behavior appears to decrease with formal business education. Despite the prevalent stereotype that business students are only interested in the bottom line or that business schools transform idealistic freshman into self-serving business graduates, our results suggest otherwise. Given the heightened criticism of the ethicality of contemporary managerial behavior, it is heartening to note that, even as adults, individuals can be positively affected by integration of ethics training. 相似文献
13.
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. 相似文献
14.
This study investigated students’ perceptions of ethical organizational climates, attitudes towards ethical issues, and the
perceived relationship between ethical behavior and success in business organizations. Comparisons were made between the attitudes
of these future managers with previously published studies of Russian managers’ attitudes. A survey of 100 business students
in three Moscow universities showed that their attitudes toward ethical behavior were more negative than those of Russian
managers. No significant differences were found in the perceptions or attitudes of students who had attended an ethics course
and those that did not. The implications for both managers and researchers were reported. 相似文献
15.
Timothy Dewhirst Wonkyong B. Lee Geoffrey T. Fong Pamela M. Ling 《Journal of Business Ethics》2016,135(1):161-175
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. 相似文献
16.
Throstur Olaf Sigurjonsson Vlad Vaiman Audur Arna Arnardottir 《Journal of Business Ethics》2014,122(1):25-38
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. 相似文献
17.
Academic researchers in business are likely to have different perceptions and attitudes regarding what constitute unethical behavior in conducting their research. In fact, some might consider certain actions to be totally ethical while other behaviors might be unacceptable in one discipline, but acceptable in another. Therefore, a survey was administered to a sample of professors at AACSB-accredited institutions to identify those actions felt to be unethical and to gauge the state of research ethics among business academics. The survey was developed around eleven substantive issues concerning business research ethics. Some of the topics included: treatment of data, confidentiality, plagiarism, working with co-authors, and multiple submissions. First, respondents were asked whether they felt the behavior was unethical. Secondly, they were asked whether they had ever personally engaged in such activity. Finally, they were asked if they were aware of colleagues who had taken a particular action.The primary contribution of the paper is to provide evidence on faculty definitions of unethical research practices and the extent of such behavior within the academic business environment. An overwhelming percentage of respondents (greater than 95%) condemned five of the eleven activities studied. They included: falsifying data, violating confidentiality of a client, ignoring contrary data, plagiarism, and failing to give credit to co-authors. Probably the most important finding of this paper concerns the level of unethical activity reported by faculty about their colleagues. While these findings likely include some degree of double counting within an institution, the level of unethical activity reported on colleagues and the number of institutions represented indicates the problem is quite common. Seven actions were reported by between 20 and 47% of respondents to have occurred within their institutions. These actions include adding names of persons not contributing to a paper, failing to give credit to co-authors, selective reporting of data, and plagiarism. These results indicate unethical practices occur frequently among researchers in AACSB accredited business schools and are not merely exceptions. Coverage of ethical issues in a graduate research methods course might force students to ponder these issues prior to confronting them in the world of business or academic research. 相似文献
18.
19.
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. 相似文献
20.
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. 相似文献