Business ethics: A classroom priority?

“Schools of business are being blamed for much of the unethical behavior in business today” (Harcourt, 1990: p. 17); “Ethics can and should be integrated into coursework throughout students' college careers” (Spencer and Lehman, 1990: p. 7); “... business schools have been charged with inadequate attention to ethics” (Bishop, 1992: p. 291); “The American Assembly of Collegiate Schools of Business (AACSB) encourages schools of business to incorporate business ethics throughout the curricula” (Davidet al., 1990: p. 26). These quotations indicate the concern for providing ethics education in today's business curriculums. In 1976, the AACSB urged business educators to include ethics in their course curricula, however, over 15 years later there is still concern as to whether the coverage of this topic in the business curriculum is adequate. A review of the literature indicates that professors are beginning to integrate this topic into its curriculum. But what are the techniques that work? And is the topic of ethics truly being integrated into the entire business curricula? This research assesses the integration of ethics into the business curricula today. Graduating seniors in the college of business of several universities were questioned to determine: (1) the courses in which the issue of ethics was addressed; (2) how much time was devoted to the issue by the professors; and (3) the methods employed to address the issue, and students' perceptions of their effectiveness.     

Teaching Business Ethics in UK Higher Education: Progress and Prospects

A large proportion of students in UK highereducation now study business and management. Although universities might be expected to aimto produce well-rounded graduates, there hasbeen a perception that business schools havetended to take a narrow view of businessstudies, paying little attention to ethicalissues. However, recently there have been somesigns of change. A survey was thereforeconducted to investigate the teaching ofbusiness ethics at both undergraduate andpostgraduate levels in the UK. Althoughprovision is still on a limited scale, signs ofgrowth are evident, with a significantproportion of institutions offering at leastsome business ethics teaching, either within a``mainstream' subject or as a separate module. This provision was reported as being wellreceived by students, but several challengesfor the future were identified, including thesupply of suitably qualified lecturers and theavailability of non-US case study material. The findings provide a baseline for trackingthe future development of business ethics inthe UK. Several suggestions for furtherresearch are also made.     

基于市场需求的高职会计人才培养模式的研究

当前高职会计毕业生找工作比较困难,尤其是和会计专业对口的工作,会计专业学生就业难的关键问题是学生的动手实践能力弱。用人单位多数要求学生有工作经验,而学校培养学生的能力和社会需求相脱节,结果造成高职培养出的学生既没有本科学生的理论深厚,又没有中职学生的动手能力强,没有突出高职的办学特色等现状。为了培养适合企业需求的技能型人才,高职院校应进行教学改革,修订与市场需求相适应的人才培养方案,加大实践教学力度,加强学生职业道德和全面素质的培养,通过多方面多渠道的培养学生,从而使学生适合日益变化的人才市场的需求。     

Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith

Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether Smithian virtue ethics training, based on Adam Smith’s “The Theory of Moral Sentiments” (1790/1976), is effective in improving accounting student’s cognitive moral development (CMD). This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 (DIT-2) instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning.     

Business ethics in context: Researching with case studies

This paper discusses criticisms of survey research in business ethics as conceptually naive and methodologically unsound. A query is raised about the neglect of case-study methods by business ethics researchers — probably for prudential and ideological reasons. It is argued that the case-study approach is more appropriate to inquiries into the complex, diverse contents and contexts of business ethics. Investigatory case study in particular can do much to rectify the inadequacies of the prevailing positivist paradigm by evolving grounded theoretical questions for further research. Case study offers an alternative to the measurement of ethical behaviour, i.e., naturalistic generalisation which is rooted in the context of organisational cultures and economic systems. It results in enhanced conceptual understanding of the interaction between ethical beliefs of individuals and corporate and market pressures on business decision-taking.Stephen Brigley has taught professional and business ethics at universities and colleges in the UK. Currently, he is researching and teaching business ethics at the University of Bath (UK). His previous research interests and publications include school management, governance and accountability (doctoral thesis), moral and social education and research methodology.     

Managing ethics in higher education: implementing a code or embedding virtue?

This paper reviews a publication entitled 'Ethics Matters. Managing Ethical Issues in Higher Education', which was distributed to all UK universities and equivalent (HEIs) in October 2005. The publication proposed that HEIs should put in place an institution-wide ethical policy framework, well beyond the customary focus on research ethics, together with the mechanisms necessary to ensure its implementation. Having summarised the processes that led to the publication and the publication itself, the paper then considers whether following the now commonplace corporate practice of implementing a code of ethics is appropriate for such institutions. Drawing on both the empirical evidence in relation to codes in the business ethics literature and a consideration of the nature of the university as an institution, the paper offers an alternative suggestion for how ethical issues in higher education might be managed.     

高校财务管理专业人才培养与就业策略研究

当前高校财务管理专业人才的培养及就业已经逐步成为了高校日常工作的重点及难点,一直以来,我国对人才的市场需求和高校目前的人才培养模式之间存在着不衔接的问题。究其原因主要在于应届毕业生实践能力普遍较差,在岗位上难以满足工作需求以及我国高校的人才培养模式存在实践和理论相脱节等方面。各高校应当在教学过程当中大力的开展素质教育、职业教育和技能教育,明确基本的方向和定位,真正意义上打造出具有自身特色的教学模式,关注教学的重点及难点,树立起科学的发展观念,明确服务的方向,打造出具有品牌观念的教育理念,加强对创新和创业精神的教育,从而更好适应当前社会经济发展的根本需求,培养出综合型的、高素质的人才。     

Are corporations institutionalizing ethics?

Very little has been done to find out what corporations have done to build ethical values into their organizations. In this report on a survey of 1984 Fortune 1000 industrial and service companies the Center for Business Ethics reveals some facts regarding codes of ethics, ethics committees, social audits, ethics training programs, boards of directors, and other areas where corporations might institutionalize ethics. Based on the survey, the Center for Business Ethics is convinced that corporations are beginning to take steps to institutionalize ethics, while recognizing that in most cases more specific mechanisms and strategies need to be implemented to make their ethics efforts truly effective.Established in 1976, The Center for Business Ethics at Bentley College is dedicated to providing a nonpartisan forum for the exchange of ideas on business ethics in an industrial society. Special emphasis is placed on these ideas as they relate to the activities of corporations, labor, government, special interest groups, and the professions. The Center sponsors National Conferences on Business Ethics, publishes their proceedings, works with academic institutions and corporations to set up business ethics courses and programs, and generally serves as a clearing house for ideas and materials on business ethics.The report and survey were prepared by the following people from the Center for Business Ethics: W. Michael Hoffman, Director; Ann Lange, Research Associate; Jennifer Mills Moore, Research Associate; Karen Donovan, Graduate Assistant; Paulette Mungillo, Aileene McDonagh, Paula Vanetti, Linda Ledoux, Staff Assistants.     

Teaching business ethics: Is there a gap between rhetoric and reality?

In light of the continued erosion of business ethics in America, the ongoing question is what are the nation's business schools doing to prepare ethically responsible future leaders of industry and government? This paper reports the findings of a survey mailed to every program accredited by the American Assembly of Collegiate Schools of Business. The curriculum treatment of business ethics is identified at the undergraduate and the graduate levels in public as well as in private colleges and universities. In addition, the paper presents the status (required versus elective), credits, and enrollment patterns associated with institutions offering a special course whose primary focus is the ethical or moral component of business decisions. Depending on one's perspective, the results range from “encouraging” to “disappointing” and suggest that more can and should be done within the curriculum of American post-secondary higher education.     

Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature

The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past 20 years or so. It identifies and explores patterns and trends in publication outlets and the type of research conducted. Furthermore, through a comparison with issues that have been raised in the general business ethics literature, it offers guidance to researchers who intend to take the field of accounting ethics forward using empirical methods.     

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.     

行动导向教学法在《基础会计》教学中的应用研究

结合高职教育教学特点,将行动导向教学法应用于《基础会计》实际教学,进行行动导向教学法与《基础会计》教学链接的研究和探索,结果证明,行动导向教学法是对教学活动基本规律的理性分析,符合高职学生对专业知识的认知规律,可大幅度提高会计教学质量,培养出更多高端技能型会计专门人才。行动导向教学法是目前高职学生学习专业知识的最佳方法。     

Institutional Antecedents of Partnering for Social Change: How Institutional Logics Shape Cross-Sector Social Partnerships

Using 10 years of publication data (1999–2008) from 10 leading business ethics journals, we examine global patterns of business ethics research and contributing institutions and scholars. Although U.S. academic institutions continue to lead in the contributions toward business ethics research, Asian and European institutions have made significant progress. Our study shows that business ethics research output is closely linked to the missions of the institutions driven by their values or religious belief. An additional analysis of the productivity of each highly ranked institution suggests that business ethics research is highly concentrated in a limited number of eminent scholars within each institution.     

Teaching Business Ethics: The Role of Ethics in Business and in Business Education

The paper begins with an examination of traditional attitudes towards business ethics. I suggest that these attitudes fail to recognize that a principal function of ethics is to facilitate cooperation. Further that despite the emphasis on competition in modern market economies, business like all other forms of social activity is possible only where people are prepared to respect rules in the absence of which cooperation is rendered difficult or impossible. Rules or what I call the ethics of doing, however, constitute just one dimension of ethics. A second has to do with what we see and how we see it; a third with who we or what I describe as the ethics of being. Of these three dimensions, the first and the third have been most carefully explored by philosophers and are most frequently the focus of attention when teaching business ethics is being discussed. I argue that this focus is unfortunate in as much as it is the second dimension which falls most naturally into the ambit of modern secular educational institutions. It is here that moral education is most obviously unavoidable, and most clearly justifiable in modern secular teaching environments. I conclude by describing the importance of this second dimension for the modern world of business.     

Policy and practice in the United Kingdom

Abstract: The UK currently has well-developed but very fragmented systems and structures for consumer protection in banking and financial services, including legislation, regulatory bodies and various forms of self-regulation. At the time of writing, the government has launched proposals for a much more integrated, statute-based system that would cover a large part of the market place and that would be implemented by a single new regulatory body, the Financial Services Authority. However, a number of significant details are still absent from the proposals or are the subject of strong criticism, either from the industry side or from consumer organizations. Also, some types of life assurance, non-life insurance and most mortgage lending may remain outside the proposed new system. It remains to be seen when the proposals will become law and what precise form they will take.     

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.     

Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students

Public accounting in the United States is generally guided by the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA). It has been suggested that education in understanding and accepting their ethical code would increase accountants' adherence and ethicality. This study was designed to examine the level of consensus to AICPA ethical standards by accounting students (ethical orientation). Situation ethics provided the theoretical rationale for this study. The data were gathered by contacting colleges in the New York Metropolitan Area who offered curriculums which were registered by the State Education Department of New York State for Certified Public Accountancy preparation. The final sampling units for this study consisted of 306 beginning accounting students and 294 advanced accounting students. Included in the secondary sampling units were both private and public colleges, secular and non-secular colleges, and American Assembly of Collegiate Schools of Business (AACSB) and non AACSB-accredited colleges. Three instruments were used to collect data for this study: a student demographic questionnaire; the Rokeach Value Survey (RVS); and a researcher-adapted questionnaire, the Index of Ethical Congruence (IEC) which measured the level of consensus to the AICPA Code of Conduct (ethical orientation). T-tests were used to compare the levels of consensus to the Code (IEC score) between beginning and advanced accounting students, and between accounting students who had, or had not, taken a course in ethics. No significant difference in scores were found for those students who had been exposed to the Code or who had taken a course in ethics. Significant differences in IEC scores were found for those students who had attended AACSB-accredited colleges and meaningful differences for those students who had attended public colleges as compared to private colleges. Multiple regression analyses were used to test the relationship between the ethical orientation score (IEC) and personal values measured by the RVS. No relationship between personal values measured by the RVS and ethical orientation was found by this study. This study does not support the influence of situation on ethical orientation. The results indicate that ethical orientation is not significantly improved through exposure to the AICPA Code of Conduct in collegiate courses in accounting.     

Determinants of corporate social responsibility and business ethics education in Spanish universities

The current economic crisis, unsustainable growth, and financial scandals invite reflection on the role of universities in professional training, particularly those who have to manage businesses. This study analyzes the main factors that might determine the extent to which Spanish organizational management educators use corporate social responsibility (CSR) or business ethics stand‐alone subjects to equip students with alternative views on business. A web content analysis and non‐parametric mean comparison statistics of the curricula of undergraduate degrees in all universities in Spain were conducted. The main conclusion of this paper is related to the Bologna effect in Spanish universities. Comparing our results with prior research in this matter, it is demonstrated that the main reason that explains the increase of CSR and ethical education in Spain is the Bologna process and its adaptation to the European Higher Education Area. Also, private universities in Spain are more likely to require an ethics course than public universities. Other factors, such as size, political orientation, or related to CSR chairs are not statistically explanatory of CSR and ethical education.     

Training design enhancement through training evaluation: Effects on training transfer

This research investigates the linkage between training evaluation, learning design and training transfer. A new training evaluation model, (i.e., learning-transfer evaluation model [LTEM]), was used to examine its ability to provide evaluative evidence through robust assessments in pre-, post- and delayed assessments. The model was used to improve the training design of a nursing training programme and to nudge the stakeholders to change their training practices. A mixed-methods research approach, called convergent parallel, was employed to study the influence of the LTEM model in training design improvement by assessing the perceptions of nurse trainees, trainers and a nurse educator towards the instructional design of the training programme. A quantitative approach was used to examine the extent to which the improved programme using an iterative design cycle would result in improved performance among four groups (i.e., one baseline and three treatment groups). The integrated data showed that the LTEM model influenced the stakeholders to focus more on skills practice. With this shift of mindset, the training design was enhanced based on the principles of learning design, cognitive science and multimedia principles. Results of the pre-, post- and delayed posttests showed higher mean scores in the three treatment groups compared to the baseline group. For the measure of transfer, while the treatment groups scored higher, there was no statistically significant difference among all four groups. This could be attributed to nurses’ varied levels of experience, negative transfer and the use of different evaluation matrices in the study and by the hospital.