The effects of social and moral integration on ethical standards: A comparison of American and Ukrainian business students

This paper examines levels of similarity in ethical outlooks in countries where economic and sociocultural values may differ markedly. We compared students from a capitalist country, the United States, with students from Ukraine, a country experiencing dramatic ideological confusion and economic change. We tested the hypothesis that greater social and moral integration, as operationalized by a lack of alienation and by religiousness, will directly affect one's willingness to engage in unethical business practices.The sample was composed of business students in both Ukraine and the United States. The survey instrument consisted of widely used scales for measuring alienation and religiousness. The measure of ethical standards was a vignette-based quasi-projective technique.Results showed that, for the sample as a whole, willingness to engage in unethical business behavior was related to higher levels of alienation and lower levels of religiousness. The Ukrainians were also much more willing to engage in unethical behavior than were the Americans. The explanation for this difference is unclear, however. For the Ukrainians, religiousness and alienation did not explain the patterns in unethical behavior, and relationships were very weak for the Americans. There may be some unmeasured factor, such as economic exigency, that is influencing the results. It simply may be that people choose to behave more ethically when they have the luxury to do so. Dr. Ellen Kennedy and Dr. Leigh Lawton are Professors in the Department of Marketing at the University of St. Thomas. They have published several articles together in the Journal of Business Ethics and in Industrial Marketing Management. Most of their research deals with cross-cultural ethics.     

A comparison of ethical perceptions of business and engineering majors

Previous research has reported that ethical values of business students are lower than those of their peers in other majors. The purpose of this study was to investigate whether a self-selection bias with respect to ethical values exists among students enrolled as business majors when compared with students planning to enter the engineering profession. Engineering students are exposed to a similar technical orientation in academic curricula and also supply the market for managers.A survey instrument was administered to 195 students enrolled in undergraduate business and engineering programs and a graduate business program. The research instrument measured how business and engineering students perceive their own ethical beliefs and actions and how they perceived the ethical beliefs and actions of their peers.The results indicate a perceptual trap, or the self-versus-others disparity exists for the entire sample. However, there was a divergence between the two groups on the issue of whistle blowing. Engineers may be more sensitive to this issue. It was concluded that if a self-selection process exists, it is present for both business and engineering professional tracks with implications for educators in both disciplines.It is not enough to teach a man a specialty. Through it he may become a kind of useful machine, but not a harmoniously developed personality. It is essential that the student acquire an understanding of and a lively feeling for values. He must acquire a vivid sense of the beautiful and of the morally good. Otherwise he — with his specialized knowledge — more closely resembles a trained dog than a harmoniously developed person. He must learn to understand the motives of human beings, heir illusions, and their sufferings in order to acquire a proper relationship to individual fellow men and to the community.— Albert EinsteinPriscilla O'Clock, Ph.D., 1991, CPA, Assistant Professor, Xavier University.Marilyn Okleshen, Ph.D., 1991, CPA, Associate Professor, Mankato State University.     

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.     

Ethical attitudes of students and business professionals: A study of moral reasoning

A questionnaire on business ethics was administered to business professionals and to upper-class business ethics students. On eight of the seventeen situations involving ethical dilemmas in business, students were significantly more willing to engage in questionable behavior than were their professional counterparts. Apparently, many students were willing to do whatever was necessary to further their own interests, with little or no regard for fundamental moral principles. Many students and professionals functioned within Lawrence Kohlberg's stage four of moral reasoning, the law and order stage. Individualism and egoism remain strong patterns in the moral reasoning of many professionals, but they influence moral reasoning patterns among students to a much greater degree.John A. Wood is Associate Professor or Religion at Baylor University.Justin G. Longenecker is Emeritus Chavanne Professor of Christian Ethics in Business at Baylor University.Joseph A. McKinney is Professor of Economics and Co-Director of Master of International Management Program at Baylor University.Carlos W. Moore is an Edwin W. Streetman Professor of Marketing at Baylor University.     

Economic rationality and ethical behaviour: ethical business between venality and sacrifice

This paper argues that economic rationality and ethical behavior cannot be reduced one to the other, thus casting doubt on the validity of assertions such as 'profit is ethical' or 'ethics pays'. In order to express ethical dilemmas in a way which opposes economic interest with ethical concerns, we propose a model of rational behavior that combines these two irreducible dimensions in an open but not arbitrary manner. Behaviors that are neither ethical nor profitable are considered irrational (non-arbitrariness). However, behaviors that are profitable but unethical, and behaviors that are ethical but not profitable, are all treated as rational (openness). Combining ethical concerns with economic interest, ethical business is in turn seen as an optimal form of rationality between venality and sacrifice. Because everyone prefers to communicate that they act ethically, ethical business remains ambiguous until some economic interest is actually sacrificed. We argue, however, that ethical business has an interest in demonstrating its consistency between communication and behavior by a transparent attitude. On the other hand, venal behaviors must remain confidential to hide the corresponding lack of consistency. This discursive approach based on transparency and confidentiality helps to further distinguish between ethical and unethical business behaviors.     

A corporate model of sustainable business practices: An ethical perspective

This paper considers contemporary business practice and its sustainable performance from the view of stakeholders and their perceived value. A company has responsibilities and commitments to many different internal and external stakeholders in the marketplace and society. This view underlines the need for organizations to, not only provide value, but do so in a sustainable and socially responsible manner. A model is developed based on five, separate but interconnected, elements. The model is iterative and acknowledges its elementary state, suggesting further development and refinement in the field of sustainable business practices from an ethical perspective.     

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

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

Decision rules used by male and female business students in making ethical value judgments: Another look

This study was conducted to corroborate findings that females invoke a decision rule that is significantly different from that of their male counterparts when making ethical value judgements. In addition, the study examines whether the same decision rule is used by men and women for all types of ethical situations. The results show that males and females use different decision rules when making ethical evaluations, although there are types of situations where there are no significant differences in decision rules used by men and women. The results do not suggest that any one particular decision rule is used by the majority of either males or females in different types of ethical judgements. There is a greater diversity in decision rules used by females than by males.Sharon Galbraith, Ph.D., is an Assistant Professor in the Albers School of Business and Economics at Seattle University, Seattle, Washington. She teaches Marketing and does research in the areas of consumer information processing, pedagogy, and business ethics.Harriet Stephenson, Ph.D., Professor of Management in the Albers School of Business and Economics, is Director of The Entrepreneurship Center at Seattle University. She teaches Entrepreneurship and Small Business Management and Business Policy and Organization and does research in areas of business ethics and entrepreneurship, and marketing for small business.This study deals only with the decision processes used in evaluating acceptability or unacceptability of certain actions. This is a sample question from the questionnaire.     

Attitudes towards business ethics held by Western Australian students: A comparative study

This paper is based on the findings of research into the attitudes towards business ethics of a group of business students in Western Australia. The questionnaire upon which the research was based was originally used by Preble and Reichel (1988) in an investigation they undertook into the attitudes towards business ethics held by two similar groups of United States and Israeli business students. The specific purpose of the current investigation was to administer the same questionnaire with one minor modification to: (1) two groups of Curtin University students; (2) a group of Asian students from the Australian Institute of Business and Technology (AIBT), a privately funded tertiary institution affiliated with Curtin University; and (3) a group of managers from the Australian Institute of Management (AIM), many of whom would not have been university graduates. The questionnaire was preceded by a profile inventory to establish the participant's age, sex, occupation, course of study, whether or not they were born in Australia, their attitudes towards religion, and whether or not they saw themselves as ethically minded persons. In the original questionnaire, Preble and Reichel had asked the US and Israeli students to indicate on a five point scale, their attitudes towards a selection of business ethics situations by reflecting on thirty statements. In the replicate study, the means and standard deviations of each response of the four groups of Western Australian students were calculated and then compared with the means and standard deviations of the US and Israeli students. In summary, statistically significant differences in the scores of the original study were noted between nineteen out of thirty of the US and Israeli students in their attitudes towards business ethics. However, a closer examination and interpretation showed several of these differences to have little meaning. (p. 946) The purpose of this current study therefore, was to see if the Curtin, AIBT and AIM students' results were statistically significant (different) to the US and Israeli student scores. The implications of understanding the way a selected group of business students in Western Australia react towards a range of ethical issues ought to have relevance for those involved in developing management education courses, particularly in view of the current economic and business climate. Studies into attitudes towards ethical issues in business have, as yet, received little attention in Australasia. This present study will hopefully lead to more thoughtful discussion of these issues.Michael W. Small, BA, MEd (W Aust), PhD (Alta), FIEA, AFAIM, MACE is currently a lecturer in the Curtin Business School, Curtin University of Technology. Earlier appointments included positions as senior lecturer, Australian Police Staff College, Manly, N.S.W.; and research officer with the Commonwealth Attorney-General's Department. He completed the degree of Doctor of Philosophy in educational administration at the University of Alberta (1977–1979). Current research interests are now focused on the areas of business ethics and management/executive training for senior police officers, in addition to a continuing professional interest in the areas of general management and organizational behavior.     

Context,values and moral dilemmas: Comparing the choices of business and law school students

Much has been written about the ethics and values of today's business student, but this research has generally been characterized by a variety of methodological shortcomings — the use of convenience samples, a failure to establish the relevance of comparison groups employed, attempts to understand behavior in terms of unidimensional values preselected by the researcher, and the lack of well-designed longitudinal studies. The research reported here addresses many of these concerns by comparing the values and ethical decision making behavior of a large cohort of students entering an M. B. A. program to students entering law school. Using the Rokeach value survey and several ethical decision making vignettes, significant differences were found between the two groups which have important implications for both the business and legal professions and the education of their future leaders.     

Profit maximization: The ethical mandate of business

The authors propose a model for business ethics which arises directly from business practice. This model is based on a behavioral definition of the economic theory of profit maximization and situates business ethics within opportunity costs. Within that context, they argue that good business and good ethics are synonymous, that ethics is at the heart and center of business, that profits and ethics are intrinsically related.Marist Father Pat Primeaux is a Professor of Theology at Saint John's University, (New York). John Stieber is a Professor of Finance and Economics at Southern Methodist University's Edwin L. Cox School of Business (Dallas). They have collaborated on several articles on the behavioral dimension of economic efficiency. They have also designed and taught courses in business ethics at both the graduate and undergraduate level.     

Ethical ideology and ethical judgment regarding ethical issues in business

Differences in ethical ideology are thought to influence individuals' reasoning about moral issues (Forsyth and Nye, 1990; Forsyth, 1992). To date, relatively little research has addressed this proposition in terms of business-related ethical issues. In the present study, four groups, representing four distinct ethical ideologies, were created based on the two dimensions of the Ethical Position Questionnaire (idealism and relativism), as posited by Forsyth (1980). The ethical judgments of individuals regarding several business-related issues varied, depending upon their ethical ideology.Tim Barnett is Assistant Professor of Management at Louisiana Tech University. He has published in such journals asPersonnel Psychology, theJournal of Business Research, andHuman Relations. His research interests include ethical decision making and ethical issues in HRM.Ken Bass is Assistant Professor of Management at East Carolina State University. He has articles published in several journals, including theJournal of Personal Selling and Sales Management. His research interests include ethical decision making, ethical strategy, and methodology.Gene Brown is Associate Professor Marketing at Louisiana Tech University. He is published in such journals as theJournal of Retailing, the Journal of the Academy of Marketing Science, theJournal of Business Research, Psychology and Marketing, and Industrial Marketing Management. His main interests include personal selling, retailing, ethics, and methodology.     

Alienation and empowerment: Some ethical imperatives in business

The issue of worker alienation in the context of business ethics is critically examined. From a normative perspective, it is assumed that the minimal ethical requirement in business should include accountability for adverse consequences of management practice for workers in organizations. Using this standard, managerial actions that are responsible for worker alienation are considered unethical. The nature of work alienation and the organizational conditions responsible for it are outlined. Several dealienation measures in the form of empowerment strategies for management are presented as ethical imperatives.Rabindra N. Kanungo, Chaired Professor of Management, McGill University. Concentrating on the basic and applied areas of psychology and management, his publications include eight books and more than 100 articles in professional journals.The preparation of the paper is supported by the Power Corp. International Management Centre. The author is thankful to Manuel Mendonca for his suggestions and critical comments.     

A longitudinal survey of business school graduates' assessments of business ethics

A longitudinal survey of business graduates over a four-year period revealed stability over time in their assessments of proposals to improve business ethics except for significantly greater disapproval of government regulation. A comparison of graduates and executives indicate both favor developing general ethical business principles, business ethics courses, and codes of ethics, while disapproving government regulation and participation by religious leaders in ethical norms for business. The mean rankings by business graduates over time of factors influencing ethical conduct show significant declines in school-university training and significant increases for religious training and industry practices. Graduates and executives rank family training as the most important influence and school-university training as least important. The authors conclude that a more careful consideration be given to matching reform proposals and influence factors, and to increasing the depth of change efforts in individual business ethics. Peter Arlow is Associate Professor of Management at Youngstown State University, Youngstown, Ohio 44555, U.S.A., where he teaches MBA and undergraduate management courses. His previous publications have appeared in the Academy of Management Review, Business Horizons, Long-Range Planning, and other journals. Thomas A. Ulrich is Professor of Accounting at Loyola College in Maryland. He received his doctorate from Michigan State University and is a Certified Management Accountant as well as a Chartered Financial Analyst. Dr. Ulrich has published previously in the Journal of Accountancy, Management Accounting, The Internal Auditor, Journal of Commercial Bank Lending, Bankers Magazine, The Magazine of Bank Administration, Journal of Small Business Management and the American Journal of Small Business.     

The ethical issue of international bribery: A study of attitudes among U.S. business professionals

Restrictions upon international bribery by U.S. business firms, as incorporated in the Foreign Corrupt Practices Act, have been controversial since this legislation was passed in 1977. Despite many attempts to repeal or change the law, it remains as originally enacted.This article reports on a survey of U.S. business professionals concerning international bribery. Response to our survey reveals a divided business community in terms of their opinions on the ethics of international payments prohibited by the present law.In addition to a lack of consensus about the morality of payments, the survey also reveals a diversity in the viewpoints of respondents. Moralism, pragmatism, cultural relativism, and legalism are four distinct underlying assumptions apparent in the attitudes of U.S. business professionals on the issue of questionable international payments. Justin G. Longenecker is an Emeritus Chavanne Professor of Christian Ethics in Business at Baylor University. He has written several articles and he is the co-author of two books: Small Business Management (1987) and Management (1984). Joseph A. McKinney is Professor of Economics and Co-Director of Master of International Management Program at Baylor University. His articles have been published in journals such as Atlantic Economic Journal and Columbia Journal of World Business. Carlos W. Moore is an Edwin W. Streetman Professor of Marketing at Baylor University. He is the co-author of Small Business Management (Cincinnati, South-Western Publishing Company, 1987).     

The legal and ethical components of executive decision-making: A course for business managers

The debate on whether and how to teach business ethics in graduate business programs continues. The authors of this article suggest specific content and processes for a course aimed at giving MBA candidates the awareness, tools, and mental processes necessary to recognize and address ethical issues in decision making. The inclusion of labor law, discrimination issues, consumer protection legislation, securities laws, and an overview of the U.S. Constitution and the Bill of Rights coupled with the development of utilitarian, deontological, and egalitarian analysis of ethical issues provides the tools and processes necessary for ethical decision making. These tools and processes are applied in several class experiences using cases, moral audits, and the development of a code of ethics to help students acquire the knowledge, skills, and values needed in ethical decision making.S. Andrew Ostapski is Associate Professor of Management and Information Systems at the College of Business Administration, Valdosta State University, Valdosta, Georgia. His teaching and research interests include the legal environment, business ethics, and international business.John E. Oliver, is presently Professor and Head of the Department of Management and Information Systems at Valdosta State University's College of Business Administration.Gaston T. Gonzalez is an Aggregate Professor at Universidad Simon Bolivar and Visiting Professor at IESA both at Caracas, Venezuela. His teaching and research interests focus on strategic management, business transformation through information technology, and the application of system thinking to the institutionalization of ethics in organizations.     

Does management experience change the ethical perceptions of retail professionals: A comparison of the ethical perceptions of current students with those of recent graduates?

The purpose of this study was to extend the previous research on ethics in retailing. Prior research of Dornoff and Tankersley (1985–1976), Gifford and Norris (1987), Norris and Gifford (1988), and Burns and Rayman (1989) examined the ethics orientation of retail sales persons, sales managers, and business school students. These studies found the college students less ethically-oriented than retail sales people and retail managers. The present study attempts to extend the research on ethics formation to a geographically and academically diverse sample, and to determine if retail management experience in the form of a professional practicum or internship, or entry level management training programs, such as experienced by recent graduates, are critical factors in the formation of business ethics. The sample consisted of thirty-three students majoring in Human Ecology with a concentration in Retail Merchandising and 51 recent graduates of the retail Merchandising program. The series of fourteen vignettes developed by Dornoff and Tankersley (1975–1976) was used. An acknowledged limitation of this study is the validity of the questionnaire developed by Dornoff and Tankersley due to the method of development and new laws concerning warranties and credit etc. which have occurred since 1976. The instrument was used, however, to maintain consistency with earlier studies for the purpose of comparison of groups. No significant differences were found in the students' perceptions of the fourteen actions presented in the vignettes, but the range of the responses in the post-internship tests increased in many cases. The alumni appeared to be slightly more ethical than the students but not as ethical as the managers surveyed in 1986 by Norris and Gifford. Indications are that the critical point of ethics formation may be at the mid-management level and that internships and management training programs have little effect on the ethical perceptions of participants. These findings are consistent with studies such as Gable and Topol (1988), and Jordan and Davis (1990) which showed high Machiavellian scores among young retailing executives, often buyers, as opposed to upper level retailing management. Scales with measure Machiavellianism, or manipulativeness, have been used as an alternative method of examining business ethics.Dr. DuPont is director of the Retail Merchandising Program at The University of Texas at Austin. She held numerous executing retailing positions with Federated Stores and Associated Dry Goods before entering academia. Dr. DuPont has established and supervised retail merchandising programs at two state universities. She has published work related to retail internships, human relations, and employer evaluation and motivation.Dr. Craig teaches in the Textiles and Apparel area at The University of Texas at Austin. She did a dissertation concerning entrepreneurship in the apparel industry.     

Concerns of college students regarding business ethics: A replication

In 1984 we reported the results of surveying a nationwide sample of college students about selected business ethics issues. We concluded that (a) college students were in general concerned about the issues investigated and (b) female students were relatively more concerned than were male students. The present study replicated our earlier study and not only corroborated both of its conclusions, but also found a higher level of concern than had been observed previously.Robert A. Peterson is the John T. Stuart III Centennial Chair in Business Administration and Charles C. Hurwitz Fellow at the IC² Institute, The University of Texas at Austin. He is a former editor of the Journal of Marketing Research and is editor of the Journal of the Academy of Marketing Science. He has published more than 150 books and articles.Richard F. Beltramini is Associate Professor of Marketing and Advertising at Arizona State University. He has published numerous articles in marketing and advertising journals and has chaired national-level committees for the American Academy of Advertising and the American Marketing Association.George Kozmetsky is Executive Associate for Economic Affairs, The University of Texas System and Director, the IC² Institute at the University of Texas. A co-founder of Teledyne, he is a Fellow of the American Association for the Advancement of Science. He has received such awards as the Dow Jones Award from the American Assembly of Collegiate Schools of Business and the Thomas Jefferson Award from the Technology Transfer Society.     

A comparison of five business philosophies

While the media and public opinion polls suggest that the state of business ethics is declining, surveys of corporate managers on the subject are less than conclusive. This study presents results of a survey of 487 adult, MBA, and undergraduate business students on the business philosophies of Machiavellianism, Darwinism, Objectivism, Relativism, and Universalism. The findings were consistent with earlier research which showed prospective managers to be less ethical than practicing ones and that women and those reporting a strong religious conviction tend to be more ethical. Explanations and several recommendations for improving the situation are offered. ‘If you saw Atlas... trying to hold the world aloft with the last of his strength, and the greater his effort the heavier the world bore down upon his shoulders — what would you tell him to do?’ ‘To shrug.’ —Ayn Rand, Atlas Shrugged     

Ethics from the top: top management and ethical business

Codes of ethics and conduct typically demand the highest standard of ethical behaviour from every single employee. This implies a democratic or lobbyist understanding of ethics in business. The contrasting view would argue that business ethics is an elitist undertaking that can only be instigated from the top, by managing directors or owner managers. This article looks at three types of ethical businesses, three types of approaches to ethical problem-solving, and three possible incentives for ethical business to see which of the above is more convincing. It will be argued that the impulse for value-driven business has to come from the top. Only top management and owner managers have the opportunity to foster major change in business practice.