Personal characteristics in college students' evaluations of business ethics and corporate social responsibility

A survey of 138 college students reveals an undergraduate major has a greater influence on corporate social responsibility than business ethics. Business students are no less ethical than nonbusiness students. Females are more ethical and socially responsible than males. Age is negatively related to one's Machiavellian orientation and positively related to negative attitudes about corporate efforts at social responsibility. The results suggest a greater need to focus busines ethics instruction based on student characteristics. Peter Arlow is Professor of Management at Youngstown State University, Youngstown, Ohio, U.S.A., where he teaches M.B.A. and undergraduate management courses. He has previously published in the Academy of Management Review, Business Horizons, International Journal of Management, Long-Range Planning, Journal of Business Ethics, Akron Business and Economic Review, and other Journals.     

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.     

Developing Reflective Students: Evaluating the Benefits of Learning Logs within a business Ethics Programme

The paper presents a rationale for the inclusion of a learning log within a business ethics programme drawing on the results of a pilot with a group of undergraduate students. Learning logs were found to serve as a valuable means of helping students connect theory with familiar working practice and also enabled them to reflect on their own personal development and understanding of ethics over time. Comparison between the first and final log entries indicate that students were able to critically re-evaluate many of their initial assumptions about business ethics. While the first log entries were characterised by scepticism and relativist attitudes to business ethics, the final entry indicated that many students now rejected the notion that ethics are only relevant to private life. Moreover, there was evidence of increased understanding of the scope of ethical issues and the complexity of decision-making. Critical workplace incidents, reported in the third log entry, illustrated a wide range of ethical dilemmas facing young and inexperienced service workers. Integrating the use of such critical incidents, written from the perspective of a front-line worker, within a business ethics programme may also serve as a valuable counter-weight to the traditional emphasis on large corporate case studies which cast students in the role of a middle or senior manager.     

Effect of Business Education on Women and Men Students’ Attitudes on Corporate Responsibility in Society

This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master’s degree in business studies at two Finnish universities. The results show that, as a whole, students valued the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts – both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students’ attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students.     

Living in the Gray: Lessons on Ethics from Prison

Often overlooked once they are remanded to custody, incarcerated former business executives can provide valuable insight into the inner workings of organizations while also contributing to the dialogue on of business ethics within the undergraduate business curricula. This paper summarizes experiences of white collar offenders obtained through a questionnaire-based research method to elicit lessons on ethics from prisoners and to provide a unique learning experience for undergraduate business students. Data was collected from 12 questionnaire responses (n = 12) which resulted in four major themes involving business ethics: core values, ethical responsibility, ethics training, and ethical culture. Narrative responses, integration of ethical decision-making research and student discoveries are included for each theme.     

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.     

Do Collegiate Business Students Show a Propensity to Engage in Illegal Business Practices?

This paper looks at the impact of the Business &; Society Course on student's attitude towards and awareness of both ethical and illegal behavior. Business students were surveyed on the first and last day of the semesters on 11 ethical and legal scenarios. The population included three sections of the Business and Society course and three sections of other business courses as a control group. Though generalizability is limited, the courses show some potential to positively impact student's attitudes. Currently, ethics is of great concern at business schools in this country. Accreditation standards of both the AACSB and ACBSP both require an ethical component to a business curriculum as a condition of accreditation. A majority of business schools at both the undergraduate and graduate level have required or at least elective courses in ethics. But how does this concern and use of resources translate into results? Do ethics courses change student attitudes? More specifically, do such courses have and impact on not only students' attitudes towards ethics but what impact, if any, do they have on students' awareness of both ethics and legality as well as their attitude towards violating the law?     

Gender-Related Differences in Ethical and Social Values of Business Students: Implications for Management

This study investigated gender-related differences in ethical attitudes of 318 graduate and undergraduate business students. Significant differences were observed in male and female responses to questions concerning ethics in social and personal relationships. No differences were noted for survey items concerning rules-based obligations. Implications for future management are discussed.     

Attitudes of Business and Non-business Students Toward Corporate Actions

This study examined differences in the attitudes of business and non-business students toward economic, legal, ethical, and discretionary corporate actions. The results from a sample of two hundred and forty-two (242) university students indicated differences across three background variables (college major, gender, and race).     

Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.Marilyn Fischer, is Assistant Professor of Philosophy at the University of Dayton in Dayton, Ohio. She specializes in workplace ethics, particularly in the nonprofit sector, and has published articles in business ethics, and social and political philosophy.Kenneth Rosenzweig, is Associate Professor of Accounting at the University of Dayton in Dayton, Ohio. He specializes in teaching management accounting, and has published articles in a wide variety of accounting areas.     

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.     

A Step Forward: Ethics Education Matters!

Ethics education matters! Contrary to some common beliefs that ethical behavior is inborn, this study suggests that education does matter. This paper examines ethics education and its relationship with students’ ethical awareness and moral reasoning. Attitudes Towards Business Ethics Questionnaire and 10 vignettes were deployed as the major measurement instruments. It is hypothesized that students with ethics education will have both a greater ethical awareness and ability to make more ethical decisions. Hypotheses were tested in two undergraduate business courses at a major research university where 707 students were sampled. Results suggest that ethics education improved students’ ethical awareness and moral reasoning. Interestingly, results also seem to show that students’ readiness moderated their learning outcomes.     

Comparing Attitudes Toward Ethical Dilemmas in Small Business

Abstract

This paper presents a comparative analysis of attitudes between Russian and U.S. undergraduate students on ethical issues in managing Russian small firms engaged in business transactions with U.S. firms. Based on the real life situations, Russian and American respondents were asked to select decision alternatives dealing with ethical dilemmas. Significant differences were found between the two groups. Russians do not recognize significant differences between various alternatives, despite the disparity in the severity of these alternatives for resolving business problems. Russians, compared to Americans, tend to prefer more forceful decision alternatives resorting to business practices that would be considered unethical in the U.S. This is attributable to differences in the countries' history, political, legal, and cultural environment. The transitional nature of the Russian economy affects decision-making and business ethics.     

The Impact of Acculturation on Immigrants’ Business Ethics Attitudes

This study explores to what extent immigrants adopt the business ethical attitudes of their host country and/or maintain those of their country of origin. For countries that have significant immigration, acculturation is an important social issue. An immigrant’s acculturation is influenced through the ability to adapt his/her “ethical culture of origin” by integrating it with the host country’s ethical culture. The purpose of this study was to examine the impact of the role of acculturation on immigrant’s ethical attitudes. What happens to individuals, who have developed in one cultural context, when they attempt to live in a new cultural context? Three groups were the object of this study: (1) native students of business administration in Israel, (2) students of business administration in the Ukraine and (3) business students in Israel who had emigrated from the Ukraine. Samples of these student populations allowed the study of acculturation effects on the immigrants as they acclimated to Israeli society. Results showed that students living in the Ukraine had the lowest ethical attitudes, followed by Ukraine immigrants in Israel. Israeli-born students had significantly higher ethical attitudes than either of the two Ukrainian groups. Accordingly, the ethical perceptions of immigrant students showed that they were influenced by both their home and host cultures. According to Berry’s (Appl Psychol Int Rev 46(1): 5–68, 1997) model of acculturation strategies, integration was their preferred strategy. The implications of these results and guidelines for further research are suggested.     

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.     

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.     

A Replication Study: “Attitudes Toward Ethics: A view of the College Student”

This study replicates Grant and Broom's 1988 study to determineif any of the student responses to the ethical dilemmas havechanged in more than a decade, and to measure the impact of thedemographic variables of father's occupation, family income, anduniversity attended on the students' responses. The findings inthis research indicate that there have been changes in theethical attitudes of business students in the last decade. Thisstudy and future research concerning the possible impact ofethics courses taught at the undergraduate level yield importantunderstandings for those teaching and studying ethics inbusiness.     

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.     

Managerial Ethics: An Empirical Study of Business Students in the American University of Beirut

This is a study that investigated the extent of use of the three principles of ethics – utility, morality, and justice – in managerial ethical decision making, in addition to the personal attitude towards them. It involved undergraduate and graduate business students (total N=163) from the Olayan School of Business in the American University of Beirut, Lebanon. Two kinds of measurements were done: self assessment, and testing with the Saschkin’ s Managerial Value Profile (1997). It showed that morality was the overriding ethical principle used, especially in the graduate group (professionals). Business students still believed in the justice system despite the weakness of the country’s law. Utility was the least used, although males were found to be more utilitarian than females. Finally there was no relation between personal attitudes toward the three ethical principles, and the intentional behavior when faced with ethical dilemmas. The findings were discussed and recommendations were given.