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Book part
Publication date: 16 October 2015

David J. Burns, James A. Tackett and Fran Wolf

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing…

Abstract

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

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Book part
Publication date: 16 May 2017

Sven Erlic

It has been suggested that the introduction of a universal code of ethics for business, similar to that of the Hippocratic Oath, would encourage business leaders to engage in…

Abstract

It has been suggested that the introduction of a universal code of ethics for business, similar to that of the Hippocratic Oath, would encourage business leaders to engage in ethical decisions. The aim of this study is to empirically investigate what future business leaders learn in business school ethics class and to critically examine if there is any correlation between the education that the Hippocratic Oath refers to and modern business ethics education. This quantitative study surveyed 128 academics that teach ethics to business students in 29 Australian universities in order to find out what business students learn when they study ethics in business schools.

The study found such an overall inconsistency in business ethics education that no specific conclusions can be made apart from concluding that there is no uniform and universal standard into the discipline of ethics and what it teaches. The experts are mainly split between the view that ethics education is about teaching critical thinking or that it is about learning academic and theoretical aspects of the discipline of ethics. A third of the experts also thought the purpose of ethics education was to teach ethical conduct.

This paper also argues that the laissez-faire approach about ethics education from Association for Advancement of Collegiate Schools of Business (AACSB) has marginalised business ethics education as business schools overwhelmingly tend to scattering ethics topics superficially and incoherently across the curriculum. The study argues that it is critical to establish a universal standard in business ethics education in order to ensure future ethical business leaders and that the first step is to determine a universal definition of ethics.

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Responsible Leadership and Ethical Decision-Making
Type: Book
ISBN: 978-1-78714-416-3

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Book part
Publication date: 9 August 2012

Zabihollah Rezaee, Joseph Szendi, Robert E. Elmore and Ran Zhang

This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand…

Abstract

This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand for, and interest in, CGE continues to increase. More universities are planning to provide CGE education and many CGE topics are considered important for integration into the curriculum, although the degree of importance varies between academicians and practitioners. The two prevailing methods of CGE education integration are offering a stand-alone course in CGE or infusion of CGE topics into accounting courses. Results pertaining to the importance, delivery, and topical content of CGE education may be useful to universities that are, or are considering, integrating CGE into their curricula or redesigning their CGE courses. The CGE educational issues addressed in this study should help business schools design curricula to prepare students for the challenges awaiting them in the area of CGE.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-757-4

Book part
Publication date: 23 June 2020

Andrew Ssemwanga and Enakshi Sengupta

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in Business…

Abstract

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in Business realized the significance of imparting education in ethics mainly to the students studying business management and thus a task force was established to examine and report on the current status of ethics education in business schools (Waples, Antes, Murphy, Connelly, & Mumford, 2009). The task force published a report that strongly advocated a course in business ethics that will help business management students cope with ethical dilemmas in their decision-making process. In Eastern Africa, Business Ethics as a subject of teaching and research has expanded at a significant level mainly in Uganda, Kenya, and Tanzania. This chapter presents an evaluation and critical discussion of current business ethics education in St Lawrence University in Uganda. The chapter will discuss issues related to teaching business ethics in an African context and the relevance of the subject to the current students enrolled in business courses and how it can contribute to promoting social responsibility through higher education.

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Civil Society and Social Responsibility in Higher Education: International Perspectives on Curriculum and Teaching Development
Type: Book
ISBN: 978-1-83909-464-4

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Book part
Publication date: 12 June 2015

Maureen L. Mackenzie

The boundaries between the for-profit sector and traditional nonprofit library focused information professions are blurring. As these information professions grow, more of their…

Abstract

The boundaries between the for-profit sector and traditional nonprofit library focused information professions are blurring. As these information professions grow, more of their future leaders will be graduates from business management programs as opposed to library and information programs. There is a general perception that for-profit employers demand leaders who are analytical and achievement oriented. As a result, business schools have been criticized for focusing their curricula on transaction-based economics with less focus on preparing leaders to do what is right. So, how do we better prepare business graduates to face ethical dilemmas as they move forward to build and support information organizations of the future? This chapter reports the results of a study which explored the viewpoints of American thought leaders about ethics in the context of business programs. A total of 32 subjects from the corporate and higher education settings were interviewed. Results of the study revealed five major themes related to how educators can better prepare our next generation of leaders. Those themes were: (1) insights related to the student; (2) insights pertaining to the goal of business ethics education and curricula; (3) specific cases and experiences to include in ethics course(s); (4) explicit student learning outcomes; and (5) the specific role, skill, and ability of professors teaching ethics courses. While this chapter deals primarily with the academic scope of ethics, the study also explored personal views about ethics by the interviewees. Understanding how foundational ethical beliefs and awareness develop then informs the broader discussion of ethics.

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Current Issues in Libraries, Information Science and Related Fields
Type: Book
ISBN: 978-1-78441-637-9

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Book part
Publication date: 19 February 2020

Danah Henriksen and Punya Mishra

Creativity is a critical skill across disciplines and contexts, and it is an important trait for humans to survive and thrive, personally and collectively. The fast-paced culture…

Abstract

Creativity is a critical skill across disciplines and contexts, and it is an important trait for humans to survive and thrive, personally and collectively. The fast-paced culture of business innovation has sought to promote and reward creativity as a coveted thinking skill. Creativity in and of itself, however, is a value-neutral construct, because novel and effective ideas may also have negative consequences. This darker aspect of creativity has come to the forefront in many recent cases, particularly in contexts involving digital and networking technologies, where the rapid pace of technological change does not encourage the kind of deliberative thinking necessary for nuanced and ethical business decisions. The authors consider why education is essential for expanding the ethical capacity of creative agency in business, describing the need to bring creativity and ethics together in educational opportunities and cultural values. The authors explore the idea of ‘wise creativity’ and the need to infuse more human-centred learning from the arts and humanities into business fields. Further, the authors suggest better practices for creative business education, such as: infusing real-world ethics learning into business education and professional development; infusing the liberal arts curriculum in business; offering opportunities for arts-based approaches in business learning; and instilling genuine mindfulness training in business education environments. The authors’ focus is on a shift away from a culture that values creativity purely as an instrumental approach for greater profitability, and towards one that values wise and humanizing creativity for good business practices that consider societal and individual wellbeing.

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Innovation and the Arts: The Value of Humanities Studies for Business
Type: Book
ISBN: 978-1-78973-886-5

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Book part
Publication date: 12 September 2014

Teressa L. Elliott and Catherine Neal

With the large majority of colleges and schools of business integrating ethics into their curricula, business ethics educators must work to improve the quality of instruction and…

Abstract

With the large majority of colleges and schools of business integrating ethics into their curricula, business ethics educators must work to improve the quality of instruction and find methods that enhance student learning. Because many films now address business ethics issues, the content of these films may be used to enhance the teaching of business ethics to undergraduate and graduate business students. This chapter suggests films that may be presented in business ethics classes to illustrate the four ethical categories set forth by the accrediting body for schools of business, The Association to Advance Collegiate Schools of Business (AACSB International), in their 2004 report on ethics education in business schools: ethical decision-making, ethical leadership, responsibility of business in society, and corporate governance.

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The Contribution of Fiction to Organizational Ethics
Type: Book
ISBN: 978-1-78350-949-2

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