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Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business actions. Several jurisdictions in the United States require ethics education for licensure, but often the focus is on memorizing rules and regulations, rather than on providing tools to improve the moral practice of professionals and to help them resolve ethical dilemmas. The authors analyzed recent state Certified Public Accountant (CPA) society course offerings and found much more emphasis on memorization than on ethical reasoning to satisfy State CPA CPE requirements. To improve accountants’ ethical awareness and behavior, CPE providers should stress ethical reasoning rather than merely memorizing rules. Such changes will make future and present accountants and auditors more ethically aware, and thus more likely to improve their ethical decision-making. Nonetheless, the authors suggest that effective ethics education and training should start in the classroom with help from departmental advisory councils. Ethics courses offered in accounting programs as well as those offered by CPE providers can leverage the experience of members of advisory councils to create programs that resonate with professionals and foster lifelong ethical awareness and ethical reasoning skills.

Changing economic and social landscape due to globalisation, increased communication, general environmental challenges and marketing scandals are factors which have significantly impacted marketing in the twenty-first century. To this effect, this research examines how marketers can increase confidence in their consumers through active engagement in consumer awareness and corporate social responsibility (CSR). It focuses on the roles of consumer awareness and CSR in marketing and aims to show the degree of influence the synthesis of both variables can have in marketing. The research, which is exploratory, depends on secondary sources of data and concludes that knowledge of products, services, consumer rights and CSR activities of a company is potent in shaping consumer behaviour. In addition, it shows that the synthesis of both variables has a great influence on moderating the effectiveness of each other and in improving marketing.

Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the equitable relief subset of the innocent spouse rules is a good example of Congressional and IRS policy that has been substantially reformed twice (and continues to be reassessed) to create tax law that effectively treats innocent spouses equitably (Fleischman & Shen, 1999). The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two steps of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones, 1991) in several tax-based equitable relief situations. Integrative social contracts theory provides the study's theoretical lens.

Subjects evaluated a mailed-questionnaire containing two separate equitable relief scenarios about a spouse who was unaware of her husband's tax evasion – one scenario included verbal abuse and the other scenario contained no such abuse. The survey also contained a variety of ethics and attitudinal measures used to measure the study's focal variables. The results support the a priori hypotheses that moral intensity is positively related to recognition of an ethical issue, judgment that the ethical scenario is unethical, and judgment to grant equitable relief. In addition, the scenario containing emotional abuse was associated with increased levels of moral intensity as compared to the scenario that did not contain abuse. The paper concludes with a discussion of both professional and public policy implications.

In this study, we explore what incites anger in business executives when making organizational decisions. In an inductive analysis of interviews with business executives about decisions where they experienced anger, six different triggers of anger – all related to behavioral-ethics issues – emerged. Two distinct attitudes toward anger – “negative” and “integrated” – also emerged as a significant theme. Based on our findings, we argue that anger may operate like an “ethical barometer” that informs an individual of potential ethical violations at any point in a decision-making process. The implications of these emergent findings for organizational practice and research on affect and decision-making are discussed.

One defining characteristic of service-learning as a pedagogical tool is its focus on reflection. Within service-learning programmes, students engage collaboratively with one another and community members, and are encouraged to reflect on the various aspects of their experience. The author argues that reflection is crucial for its contribution to service-learning, as a teaching methodology, and to service-learning’s cognitive, affective and social impact. Part of service-learning’s impact is its contribution to the development of inclusive attitudes and predispositions towards inclusiveness among school students and tertiary students, particularly pre-service teachers. The chapter recognises inclusivity as an element of quality teaching that helps students make connections with contexts outside the classroom, engage with different perspectives and ways of knowing and to accommodate all their peers and all those being offered service. The chapter recommends a particular approach to the expansion of thinking and practice that inclusivity requires, one based on the methodology of the Philosophy in Schools movement, which has its genesis in the work of John Dewey. That approach uses the mechanism of the Community of Inquiry to structure reflective activities in a way that facilitates the development of students’ critical and creative thinking and their capacity for substantive dialogue. Within the Community of Inquiry students are encouraged to engage with differing and perhaps novel perspectives as they respond to real-life service-learning experiences. Well-facilitated reflection gives students the opportunity to develop skills and dispositions conducive to deep understanding of concepts and issues that arise in discussion. It also helps to raise awareness of preconceptions and attitudes that can undermine inclusiveness in education. The chapter draws the conclusion that rigorous reflection serves as a stimulus to act to implement inclusive practices within service-learning projects on the basis of well-justified reasoning.

Business ethics provide a potent source of competitive advantage, placing increasing pressure on organizations to create and maintain an ethical workforce. Nonetheless, ethical breaches continue to permeate corporate life, suggesting that there is something missing from how we conceptualize and institutionalize organizational ethics. The current effort seeks to fill this void in two ways. First, we introduce an extended ethical framework premised on sensemaking in organizations. Within this framework, we suggest that multiple individual, organizational, and societal factors may differentially influence the ethical sensemaking process. Second, we contend that human resource management plays a central role in sustaining workplace ethics and explore the strategies through which human resource personnel can work to foster an ethical culture and spearhead ethics initiatives. Future research directions applicable to scholars in both the ethics and human resources domains are provided.