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.     

The Impact of Community Service Learning Upon the Worldviews of Business Majors Versus Non-Business Majors at an American University

The SERVE Program at Ignatius University seeks to foster the ethical development of its participants by combining academic study of philosophy and theology with a year-long community service project. This study considered the impact of the SERVE Program upon Ignatius University students majoring in business in comparison to students pursuing majors in the liberal arts, education, and nursing. Findings from this study offer insight into the response of business students to ethical content in comparison to students pursuing degrees in other disciplines. Such findings hold significant implications for business school faculty and administrators committed to the civic and ethical development of individuals pursuing careers in business and private industry.     

Exposure to Ethics Education and the Perception of Linkage between Organizational Ethical Behavior and Business Outcomes

This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included 438 male students and 379 female students. Exposure to ethics in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students. Harsh Luthar is an Associate Professor of Management at Bryant University. He received his Ph.D. from Virginia Polytechnic University, Pamplin College of Business, in the Department of Management. His research interests include international differences and cross-cultural issues impacting global human resource practices, ethical attitudes of students, and the nature of spiritual leadership. Ranjan Karri is an Assistant Professor of Management at Bryant University. He received his Ph.D. in strategic management from Washington State University. His research interests include corporate and business strategies, enterpreneurship, ethical leadership and corporate governance.     

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.     

The Influence of Business School’s Ethical Climate on Students’ Unethical Behavior

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.     

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 Ethics in a Transition Economy: Will the Next Russian Generation be any Better?

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.     

Ethical Reasoning and Machiavellianism among Business Students in Hong Kong

Ethical development among business students is a perplexing issue when they behave even less ethically than business professionals. A prior study shows that business students in Hong Kong are more reluctant to behave ethically than those in other countries in some occasions. Based on an integrated model of ethical philosophy and cognitive development, the present study attempts to assess the ethical reasoning and Machiavellianism of 470 business students in Hong Kong. It measured ethical reasoning by means of two ethical dilemmas and the result indicated the deficiency of ethical reasoning among the students. With structural equation modeling, the analysis first discerned a factor of ethical reasoning. It then verified that ethical reasoning and Machiavellianism reflected a superordinate factor, termed as ethical predisposition. The modeling further revealed that having studied in college longer contributed to the student's ethical predisposition. However, majoring in marketing was associated with the student's lower ethical predisposition. These results were not susceptible to the confounding of the student's tendency toward acquiescence and social desirability.     

A Cross-Cultural Study of the Ethical Orientations of Senior-Level Business Students

This study is a cross cultural investigation into the ethical orientations of business students in Canada, Mexico, and the United States. Data were collected using a variation of an instrument developed by Dubinsky and Levi (1985) which measures the ethical orientation of respondents in a presumed retail environment. The instrument was subjected to test of reliability and validity and found to be very robust. No significant differences were found in the ethical disposition of Canadian and U.S. business students. However, a significant difference was found between the Canadian and U.S. students and those of Mexico. Implications are drawn for ethics education/training and areas are identified for future research.     

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

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

Are New Zealand Business Students More Unethical Than Non-Business Students?

Using undergraduate students from the Waikato University in New Zealand as a sample, this study compared the ethical positions of students of different field of study and demographic characteristics. It was found that the ethical standard of business students are not significantly different from that of non-business students. The findings also suggest that female students are more ethical than male students, and senior students are more ethical than junior students.Besides sex and year of study, other variables studied were parents' occupation, religiosity and household income of the students. All these variables were found to have no significant impact on the ethical position of the students. Furthermore, all the interaction effects between the variables studied and the students' major field of study were nonsignificant.     

Perceptions of Dishonesty among Two-year College Students: Academic versus Business Situations

This study statistically analyzes two-year college students' attitudes toward cheating via a survey containing academic and business situations that the students evaluated on a seven point scale from unethical to ethical. When both the general questions concerning attitudes about cheating and the opinions on the ethical statements are considered, the business students were generally more unethical in their behavior and attitudes than non-business majors. These results indicate a need for more ethical exposure in business courses to help students distinguish ethical from unethical decisions.     

Impact of Emotional Intelligence and Other Factors on Perception of Ethical Behavior of Peers

This study investigates factors impacting perceptions of ethical conduct of peers of 293 students in four US universities. Self-reported ethical behavior and recognition of emotions in others (a dimension of emotional intelligence) impacted perception of ethical behavior of peers. None of the other dimensions of emotional intelligence were significant. Age, Race, Sex, GPA, or type of major (business versus nonbusiness) did not impact perception of ethical behavior of peers. Implications of the results of the study for business schools and industry professionals are discussed.     

A Comparison of Ethical Perceptions and Moral Philosophies of American and Egyptian Business Students

This study compares business students fromEgypt and the United States in terms of theirperceptions of ethical problems, personal moralphilosophies (idealism, relativism), and theirperceptions about the importance of ethics. Aself-administered questionnaire was used tocollect data, in the classroom setting. Theresults reveal significant differences betweenthe business students from the two countries,which may be suggestive for variouscross-cultural business interactions. Theauthors derive some implications for businessethics instruction.     

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.     

Students' Perception of the Ethical Business Climate: A Comparison With Leaders in the Community

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.     

Retail Ethics as Appraised by Future Business Personnel in Malaysia and the United States

Differences in ethical perceptions among individuals from varying cultures have been suggested as a source of concern for business firms involved in global activities. This study investigates a hypothesis based on the writings of Thorelli, that “lower” ethical perceptions exist among the residents of developing nations. This was accomplished by investigating the retail ethical perceptions of business students from a developing nation and comparing these perceptions with those of business students from a developed nation. The results suggest the retail ethical perceptions of students from different cultures attending collegiate institutions in their home countries differ, supporting the hypothesis. Implications are explored.     

Perceptions of business ethics: Students vs. business people

The purpose of this study was to assess the perceptions of business students and of business practitioners regarding ethics in business. A survey consisting of a series of brief ethical situations was completed by 537 senior business majors and 158 experienced business people. They responded to the situations, first, as they believed the typical business person would respond and, second, as they believed the ethical response would be.The results indicate that both students and business people perceived a significant gap between the ethical response to the given situations and the typical business person's response. Students were significantly more accepting than business people of questionable ethical responses, and they also had a more negative view of the ethics of business people than did the experienced business people.The male students were more accepting of questionable ethical responses and saw less difference between typical and ethical responses than did the female students. However, male and female business people appeared to think alike with regard to both typical and ethical responses.Some suggested implications included the idea that businesses need to increase their efforts to promote ethical conduct and to make ethics a well-known priority in all actions and policies. Barbara C. Cole teaches Business Education classes at Foothills Technical Institute in Searcy, Arkansas. Her research is in the areas of business ethics and cooperative learning. She has published in Journal of Education for Business.Dennie L. Smith is Professor of Education at the University of Memphis, formerly Memphis State University. His writing on creativity, teaching strategies, and simulation systems has appeared in numerous journals and books. He has been a consultant to businesses for over 15 years in the areas of organizational development and decision making.     

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.     

A Study of the Adjustment of Ethical Recogntion and Ethical Decision-Making of Managers-to-be Across the Taiwan Strait Before and After Receiving a Business Ethics Education

This study conducted an empirical survey of 126 Business Ethics students in business and management departments within two universities across the Taiwan Strait to evaluate the impact on these managers-to-be of receiving an education in Business Ethics. The results show that, after receiving that Business Ethics education, students in both universities demonstrated significant improvements in the ethical weighting of their individual values, their recognition of ethical issues and their performance as ethical decision-makers. However, in respect of ethical decision-making, the behavior of these students is still sub-optimal, indicating a need for further improvements in the ethical education of managers-to-be across the Taiwan Strait.