Search results

The purpose of this paper is to focus on an inward drive and commitment toward ethical discovery, which the authors refer to as the competency of moral curiosity. When directed toward moral decision making, the authors believe this ability can help managers effectively respond to their ethical challenges and contribute to an organizational environment that supports ethical performance.

After presenting insights from the literature on curiosity and establishing its relevance, the authors describe a specific experiential learning tool designed to cultivate moral curiosity in organizational settings. The authors conduct a field study using this process to explore how moral curiosity can be strengthened through experiential practice.

Results from the field study suggest that engagement in balanced experiential inquiry, a process that asks managers to reflect on their salient ethical dilemmas and then engage in both individual and collective meaning making, positively influenced participants’ curiosity toward moral decision making.

Limitations include challenges inherent to the field-study design, including lack of a control group and limited ability to predict long-term impacts of the intervention. Despite these concerns, the study has useful implications for managerial training and development. In particular, providing safe spaces where managers can discuss their ethical dilemmas is an important element of supporting their development into morally curious leaders who are interested in pursuing business ethics.

Findings suggest that providing safe spaces where managers can discuss their ethical dilemmas is an important element of supporting their development into morally curious leaders who are interested in pursuing business ethics.

The paper contributes to the research literature on ethics training and education for managers. The authors introduce the construct of moral curiosity as a competency that can be developed through experiential practice in organizational settings.

The prime objective of this article is related to dignified human beings as patients in clinical interventions. The main attention of such a perception focuses on observance of humaneness in relationships among physicians, patients, family members, and community at large. This paper aims to address these issues.

The paper examines in depth, analytical deliberations concerning traditional and modern values of medical care and healthcare knowledge and practices.

Therefore, we need to attest that we live in a global village in which multicultural people must live side‐by‐side, if they desire to peacefully coexist. We must assume that human values are based upon general agreements about ethical issues. Such agreements rely on a framework of equitable treatments of all mankind. Medical ethics is about committed codes and oaths of professional medical authorities to protect natural rights, human rights, and civil rights of patients in clinical interventions. It strives to achieve professional objectives to facilitate patients to be recovered from pain and suffering and regain their health in order to live the good life.

This paper is devoted to define the notions relevant to the philosophies of quality of life, ethical, and moral problems concerning clinical medicine, and preventive care systems. It analyzes certain ethical and moral distinctions between medical care and healthcare services, and indicates that cautions should be observed in discussing these notions within the context of preventive care and clinical care systems.

This paper explores the following questions: What is the meaning of a psychosomatic normal life? How life should be respected? What are the meta‐medical practices? What should be the logical and philosophical foundations for medical care and healthcare ethics? How should clinicians and practitioners respect not only cost‐benefit analysis but also consider cost‐effectiveness analysis in providing and promoting medical care and healthcare services for patients?

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

The paper applies FI and CC sociological approaches.

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

We use data from a survey of 215 experienced practicing accountants to provide their level of agreement with various content categories of accounting ethics courses. Our results indicate that top choices of content include current ethical issues, professional codes of conduct, ethical judgment and decision-making processes and models, corporate codes of ethics, whistleblower protection, record retention, and theories of ethics. The respondents also somewhat agreed that ethics courses can influence attitudes and behavior, but they were neutral on whether ethics courses can reduce instances of Enron-like fraud. We discuss the implications of these results for accounting education and research.

The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical perceptions with students who have recently graduated from the AICPA-mandated 150 credit accountancy program which includes 30 extra credits with a focus on ethics.

Recent graduated accounting students from selected Association to Advance Collegiate Schools of Business were asked to fill out a cross-sectional survey based on Victor and Cullen's Ethical Climate Questionnaire (ECQ) to determine whether a difference exists between the two groups' ethical perceptions. The nine hypotheses derived from the ECQ were tested using an independent sample t-test and Levene's test for the homogeneity of the variances between the two groups.

Compared with graduates of the 120 credit program, 150 credit program graduates scored significantly higher in ethical perceptions on five domains: Company Profit, Friendship, Team Interest, Personal Morality, and Rules, when testing at a confidence level of 95 percent. The two groups were not significantly different in the domains of Self-Interest, Efficiency, Social Responsibility, or Laws.

The paper includes implications for the need to encourage ethical intervention through education in the accounting curriculum. This study is part of a growing body of research for teaching ethics within the accounting profession.

This paper fulfills an identified need to study business ethics. Corporate scandals in the late 1990s and early this century led to a decline in the public's trust of the accounting profession. Since that time, the government, companies, and universities have attempted to rebuild that trust through a number of methods, such as passing laws requiring better regulation and more disclosure as well as requiring improved ethics education for future accountants.

In this final chapter, I offer some conclusions relating to the issues discussed across the volume as a whole. Drawing together common as well as contrasting themes from the different empirical accounts that have been presented by the different authors, I argue for a reflexive and necessarily unpredictable mode of research ethics in the context of ethnographies of education.

The purpose of this paper is twofold: first, to point out the importance of having an ethics-related course for human resource development (HRD) graduate programs; and second, to highlight HRD potential to minimize ethical misconducts through an ethical filter in organizations.

This paper is conceptual in nature. The authors used their own experiences in HRD programs, looked at HRD graduate programs’ curricula in different universities and reviewed literature on ethics and HRD to develop a conceptual model. The model is to guide future studies and identify the role of HRD practices to create an ethical climate in organizations.

In this paper, the authors illustrate the connection between HRD practices and ethical climate in organizations by providing a conceptual framework. In the concluding paragraphs, the authors provide a discussion, implications and recommendations for future studies.

The authors highlight the limited research conducted on how ethics and ethical dilemmas need to be represented in HRD practitioners’ activities and practices. Many graduate-level HRD students do not receive enough training on ethics, whereas it is their responsibility to help improve organizational ethical climate and educate and prepare human resources to minimize ethical misconducts and wrongdoings. The paper provides a framework for HRD practitioners to create a strong ethical climate in their organizations.

The purpose of this paper is to examine whether, when teaching professional ethics, the educational interventions have any effect on improving students' moral decisions. One method often used to measure change is the well‐established defining issues test – an American test based on Kohlberg's stage theory.

Using this test, two before‐and‐after studies were carried out on cross‐cultural cohorts of first year computing undergraduates which both received the same lectures, debates and moral‐decision‐making exercises.

One study showed a significant increase in moral judgment whilst the other showed a decrease (although not significant). Both studies indicated mean scores far below the American averages.

As both studies involved relatively small sample sizes, the results are indicative rather than conclusive. However, they bring to light issues associated with the test, in both American and non‐American research, indicating that lower than average mean scores could be due to cross‐cultural and situational variations.

The paper questions the premise of stage theory as a method for measurement within a cross‐cultural context; and the usefulness of measuring one component of moral development (moral judgment) in isolation.

The paper proposes that tests based on more discipline‐specific skills, rather than stage theory, would be of greater use in evaluating student levels of moral development.

We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and professionalism topics followed by individual testing do not alter student-reported beliefs. However, when the same students process and report their beliefs about earnings management practices in a group setting, the results are different from their initially reported individual beliefs. These statistically significant results suggest that a group dynamic that involves students in the learning process, may be effective in influencing the ethical judgments and perceptions of our future business professionals.