The purpose of this workshop is to share our current work-in-progress and solicit feedback and ideas from our colleagues as we begin to design a research study based on a paper we presented at the 2005 Academy of Management conference, “The Ethical Implications of Power in Organizations.” Our paper examines the nexus of power and ethics in organizations, and how they are treated in the management, sociology, and psychology literature. Our discussion assumes a wide range of uses and abuses of (...) power, including but not limited to sexual harassment, anti-labor practices, excessive executive compensation, manipulation of stock prices, discrimination, environmental degradation, etc. In addition we surface and discuss the assumptions, norms, paradoxes, and practices of power in organizations in relation to business ethics. We have clustered these into two levels: organizational and individual, while realizing the interaction effects. (shrink)

Although the AICPA Code of Professional Conduct emphasizes the importance of education in ethics, very little is known about how and when the Code and the topic of ethics can be presented to enhance the effectiveness of ethics-oriented education. The purpose of this research was to provide preliminary evidence about the ethical development of students prior to, and immediately following, such courses. We found that: (1) accounting students, after taking an auditing course which emphasized the AICPA Code, reasoned at higher (...) levels than students who had not taken the course; (2) there were no differences in moral reasoning levels when accounting and non-accounting majors were compared prior to an auditing course; and (3) there was a significant relationship between the Seniors' levels of ethical development and the choice of an ethical versus unethical action. It was concluded that an auditing course emphasizing the 'spirit' of the Code can have a positive impact on the ethical behaviour of some of the future members of the accounting profession. (shrink)

In response to recent recommendations for the teaching of principled moral reasoning in business school curricula, this paper assesses the viability of such an approach. The results indicate that, while business students' level of moral reasoning in this sample are like most 18- to 21-year-olds, they may be incapable of grasping the concepts embodied in principled moral reasoning. Implications of these findings are discussed.