Business Ethics Curriculum Design: Suggestions and Illustrations

Designing business ethics teaching as anintegrated part of business school curriculashould start with a school-wide dialogue aboutgoals and working conditions. This articlesuggests different premises that can serve asnext steps to follow the school-widedialogue about goals and working conditions. The paper also provides several experienceswith offering business ethics modules withinother courses. Since the article is written asan invitation to a dialogue, assumptions andsuggestions are formulated in a discussionthesis format.     

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

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

Can Business Ethics be Trained? A Study of the Ethical Decision-making Process in Business Students

The purpose of this paper is to examine the various guidelines presented in the literature for instituting an ethics curriculum and to empirically study their effectiveness. Three questions are addressed concerning the trainability of ethics material and the proper integration and implementation of an ethics curriculum. An empirical study then tested the effect of ethics training on moral awareness and reasoning. The sample consisted of two business classes, one exposed to additional ethics curriculum (experimental), and one not exposed (control). For the experimental group, ethics exercises and discussion relevant to each topic were completed. Findings suggested gender differences such that, relative to other groups, women in the experimental group showed significantly improved moral awareness and decision-making processes. An explanation of the underlying cognitive processes is presented to explain the gender effect.     

Teaching Business Ethics: Targeted Outputs

Business ethics is once again a hot topic as examples of improper business practices that violate commonly accepted ethical norms are brought to our attention. With the increasing number of scandals business schools find themselves on the defensive in explaining what they are doing to help respond to the call to teach ‘‘more’’ business ethics. This paper focuses on two issues germane to business ethics teaching efforts: the ‘‘targeted output’’ goals of teaching business ethics and when in the curriculum business ethics should be taught.     

Islamic Ethics and the Implications for Business

As global business operations expand, managers need more knowledge of foreign cultures, in particular, information on the ethics of doing business across borders. The purpose of this paper is twofold: (1) to share the Islamic perspective on business ethics, little known in the west, which may stimulate further thinking and debate on the relationships between ethics and business, and (2) to provide some knowledge of Islamic philosophy in order to help managers do business in Muslim cultures. The case of Egypt illustrates some divergence between Islamic philosophy and practice in economic life. The paper concludes with managerial implications and suggestions for further research.     

Business Ethics Books: A Bookshop Survey

This paper discusses the extent to which books about business ethics are purchased or read outside of tertiary institutions in Australia, whether the subject is commonly perceived as business, philosophy or both, what range of business ethics books is commonly offered for purchase, and what conclusions might be drawn from the above considerations. Investigation shows that the range and availability of business ethics books is quite limited outside of tertiary institutions, and that the general perception is that business ethics is something which pertains specifically to business rather than to moral philosophy. It is likely that this tends to isolate the subject from philosophy as broadly conceived in the minds of business practitioners.     

Ethics and Accounting Education

Some aspects of ethics and accounting education are explored in this research. Research findings suggest that there is strong support for the inclusion of ethics in business and accounting curricula. The majority of respondents who responded to the ethics coverage question think that ethics should be integrated with all accounting courses. Moreover, the respondents are of the opinion that there are four main objectives of accounting education. These are: broad-based education, development of balanced skills, development of moral values and practical-biased programmes. The respondents also suggested different ways of implementing these objectives. The study further reveals that in ethics teaching, real examples and case studies should be used.     

In Search of Instruments. Business and Ethics Halfway

Business ethics has gradually acquired a stable status, both as an academic discipline and as a practice. Stakeholdership is recognised as a guiding concept, business has widely accepted that it has a license to operate to win from society at large, and operational instruments such as codes of ethics and forms of ethical auditing and accounting take shape more and more. Yet lacunae remain. Three are mentioned explicitly. Business ethics has to improve its relations with business law, the concept of competition deserves much more ethical attention than it has received up to now, and the shifting relations between the market, governmental agencies and civil society require the elaboration of an institutional business ethics.     

Stakeholder-Sensitive Business Ethics Teaching

Well-established, well-intended and well-designed business ethics teaching can still have little effect. This is not surprising, as long as business ethics does not undertake a business-school-wide dialogue about goals and obstacles, not least as an example of stakeholder participation. The article elaborates such views in a systematic fashion and formulates a list of thirteen premises and nine recommendations in thesis format.     

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 and Accounting Information. An Analysis of the Spanish Code of Best Practice

The main purpose of this article is to analyse one aspect of Spanish business ethics: the role of the transparency and quality of the economic and financial information given to meet the demands and requirements of shareholders. To that end we concentrate firstly on analysing the Spanish capital market and the situation of shareholders prior to the publication in February 1988 of the Code of Best Practice for Spanish Companies, drawn up by a Special Committee created at the request of the Ministry of Economy and Finance. We analyse the importance of the behaviour and actions of three groups which are fundamental to assuring quality and transparency of information: those who prepare financial statements, the Board of Directors (particularly the Audit Committee) and the external auditors. Finally, we look at the possible consequences of the Code of Best Practice on Spanish business ethics.     

Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing

Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust and to improve the ethical conduct of accountants and auditors.     

Toward a Model for International Business Ethics

This paper briefly examines the topic of business ethics and attempts to suggest a code of ethics for multinational firms. While most companies have basic policies on employee integrity, confidentiality and sexual harassment, relatively few have established policies regarding bribery, exploitive child labor, human rights violations and other issues they may encounter in the global market place (Drake, 1998). Until recently, very few companies had truly global operations. Consequently little attention was paid to the issue of ethical guidelines in a global context. Recent changes in international markets have led to an explosion of corporations with global operations, and the need for a global code of ethics has grown commensurately. In this paper we explore the issue of global business ethics and attempt to provide a framework for future discussion. We also examine some of the unique difficulties surrounding the development of any set of global business standards. Key among these difficulties is the issue of competing ethical values in home and host countries.     

Of Fallacies and Curricula: A Case of Business Ethics

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

会计职业道德建设应从本源抓起

近年来会计职业道德不断降低、假账盛行,引起人们对职业道德建设的反思。会计人员在会计信息的传输过程中是受公司经理及董事会方面的胁迫的,并且此种胁迫是造成会计人员被动参与造假的根本原因,据此,提出了几点制约公司董事会及经理人造假,加强会计职业道德建设的建议。     

Attitudes Toward Consumer and Business Ethics Among Canadian and New Zealand Business Students: An Assessment of 28 Scenarios

Recent initiatives in business curricula have included emphases on global business and ethics. This paper combines these issues by comparing the ethical predisposition of business students in New Zealand with their Canadian counterparts. A sample of 360 students indicated that students in both countries generally hold high expectations for the behaviour of both business and consumers. Of the 28 scenarios evaluated, five exhibited significant differences between the two groups. In four cases, students from New Zealand expressed less tolerance for the questionable business practices, and in the other one the situation was reversed. Despite the relative congruence of attitudes exhibited by the students of the two countries, the fact that differences do exist is testimony to the increased risk inherent to international business.     

Ancient Observations on Business Ethics: Middle East Meets West

Drawing on a small sample of writings from distinguished philosophers and poets living in the Middle East in the period from the eighth to the first century BCE, it is shown that a variety of business practices provided familiar examples of how people ought to act and live, morally speaking, to enjoy the best sort of life and to be the best sort of person. The writings reveal that we share a common heritage and humanity with people living 20 to 28 hundred years ago, and that some of the observations are as important and useful today as they were when they were originally made.     

Evaluating Risk in Business Ethics Case Studies

Business management often involves decisionsabout risks to human health and such cases tendto be central to business ethics courses. Overthe last two decades much development has takenplace in the science of risk analysis andlessons have emerged from this work which willmake a useful addition to the ethicalevaluation of case study material in a businessethics courses.In particular, students need to be familiarisedwith and made cautious of the notion ofacceptable risk.     

A Model of Business Ethics

It appears that in the 30 years that business ethics has been a discipline in its own right a model of business ethics has not been proffered. No one appears to have tried to explain the phenomenon known as ?business ethics’ and the ways that we as a society interact with the concept, therefore, the authors have addressed this gap in the literature by proposing a model of business ethics that the authors hope will stimulate debate. The business ethics model consists of three principal components (i.e. expectations, perceptions and evaluations) that are interconnected by five sub-components (i.e. society expects; organizational values, norms and beliefs; outcomes; society evaluates; and reconnection). The introduced model makes a contribution to the creation of a conceptual framework for business ethics. A few tentative conclusions may be drawn from the introduced model of business ethics. The model aspires to be highly dynamic. The ultimate outcome is dependent upon the evolution of time and contexts. It is also dependent upon and provides reference to the behaviours and perceptions of people. The model proposes business ethics to be a continuous and an iterative process. There is no actual end of the process, but a constant reconnection to the initiation of successive process iterations of the business ethics model. The principals and sub-components of the model construct the dynamics of this continuous process. They provide guidance on what and how to explore our common efforts to understand the phenomenon known as business ethics. The model provides opportunities for further research in the field of business ethics.     

Confucian Business Ethics and the Economy

Confucian ethics as applied to the study of business ethics often relate to the micro consideration of personal ethics and the character of a virtuous person. Actually, Confucius and his school have much to say about the morals of the public administration and the market institutions in a more macro level. While Weber emphasizes the role of culture on the development of the economy, and Marx the determining influence of the material base on ideology, we see an interaction between culture – specifically Confucian business ethics – and the economy. In this paper, we are going to study this interaction in several crucial stages of development of Confucianism. The paper concludes by postulating the relevance of Confucian business ethics to the global knowledge economy.