One very important remedy proposed for the wide-spread ethical failure of accountants in recent years is ethics education. Although ethics education has been variously explored in the literature, the nature of ethics education in accounting programmes and the factors that are associated with the integration of ethics education still remain largely unexplored, particularly in the context of developing countries and at university level of education. This study, therefore, ascertains the nature of ethics education and examines how two factors, namely the (...) type of institution and the affiliation status of the institution, affect the structure and integration of ethics education in the accounting programmes of universities in Ghana. Drawing on primarily secondary data from twenty-seven out of the thirty-four universities in Ghana, results show that the content and structure employed in integrating ethics into accounting programmes are associated with the type of institution and the affiliation status of institutions. (shrink)

The recent corporate scandals in the United States have caused a renewed interest and focus on teaching business ethics. Business schools and their faculties are reexamining the teaching of business ethics and are reassessing their responsibilities to produce honest and truthful managers who live lives of integrity and ethical accountability. The authors recognize that no agreement exists among business schools and their faculties regarding what should be the content and pedagogy of a course in business ethics. However, the authors hold (...) that regardless of one’s biases regarding the content and pedagogy, the effective teaching of business ethics requires that the instructor in designing and delivering a business ethics course needs to focus particular attention on four principal questions: (1) what are the objectives or targeted learning outcomes of the course? (2) what kind of learning environment should be created? (3) what learning processes need to be employed to achieve the goals? and (4) what are the roles of the participants in the learning experience? The answers to these questions provide the foundations for any business ethics course. The answers are major determinants of the impact of a business ethics course on the thinking of students and the views on the ethical and professional accountabilities and responsibilities of managers in the workplace. (shrink)

The ethical crisis in business and information technology is very real. Countering this crisis by creating organizational cultures grounded in moral character is the challenge people face as leaders if they are to regain the respect and confidence of the public. As educators of future business and information technology leaders, how can educators prepare their students to understand, appreciate, and contribute to the establishment of cultures of character in the organizations which employ them—and which they may ultimately lead? In this (...) article the authors distinguish among four corporate cultures with respect to ethics —cultures of defiance, compliance, neglect, and character—and present a blueprint for constructing an organizational culture grounded in moral character. With respect to showing students how to contribute to such a culture, the authors then describe how to establish an effective learning context for teaching about ethics, proffer a number of practical suggestions for student assignments and experiences that can empower students to understand, appreciate, and contribute to organizational cultures of character, and explain how to enhance experiential learning by conducting an effective debriefing session. The authors conclude the article by providing three examples from their own experience illustrating how these ideas can be incorporated into programs designed to show business and information technology students how to contribute to organizational cultures grounded in moral character. (shrink)

Unethical conduct has reached crisis proportions in business :A1–A10, 2011) and on today’s college campuses :58–65, 2007). Despite the evidence that suggests that more than half of business students admit to dishonest practices, only about 5 % of business school deans surveyed believe that dishonesty is a problem at their schools :299–308, 2010). In addition, the AACSB which establishes standards for accredited business schools has resisted the urging of deans and business experts to require business schools to teach an ethics (...) class, and fewer than one-third of businesses schools now teach a business ethics course at the graduate or undergraduate levels. In this paper we briefly introduce the status of business ethics education and report the results of a survey of business students, deans of the top business schools, and business ethics subject matter experts about ten ethical outcomes. We then offer five specific recommendations to encourage business ethics faculty and decision makers to improve the teaching of business ethics. (shrink)

We present an instrument developed to explain to students the concept of the personal ethical threshold (PET). The PET represents an individual’s susceptibility to situational pressure in his or her organization that makes moral behavior more personally difficult. Further, the PET varies according to the moral intensity of the issue at hand, such that individuals are less vulnerable to situational pressure for issues of high moral intensity, i.e., those with greater consequences for others. A higher PET reflects an individual’s greater (...) likelihood of adhering to the morally correct path, even in the face of high situational pressures (personal costs) and low moral intensity (collective importance). PET questionnaires were completed by 506 students representing eight business schools throughout the United States. Relationships between respondents’ PET and their gender, age, and major field of study, as well as the geographical location of their school, are explored. Results indicate that older students have higher PETs and that students attending schools in the northeastern part of the United States have lower PETs. These findings are discussed. It is argued that the PET instrument can be used to help students identify organizational pressures and intrapersonal processes that can impede their moral behavior in organizations. (shrink)

We present an instrument developed to explain to students the concept of the personal ethical threshold. The PET represents an individual's susceptibility to situational pressure in his or her organization that makes moral behavior more personally difficult. Further, the PET varies according to the moral intensity of the issue at hand, such that individuals are less vulnerable to situational pressure for issues of high moral intensity, i.e., those with greater consequences for others. A higher PET reflects an individual's greater likelihood (...) of adhering to the morally correct path, even in the face of high situational pressures and low moral intensity. PET questionnaires were completed by 506 students representing eight business schools throughout the United States. Relationships between respondents' PET and their gender, age, and major field of study, as well as the geographical location of their school, are explored. Results indicate that older students have higher PETs and that students attending schools in the northeastern part of the United States have lower PETs. These findings are discussed. It is argued that the PET instrument can be used to help students identify organizational pressures and intrapersonal processes that can impede their moral behavior in organizations. (shrink)

Bioethics education has remarkably grown across the globe in the last few decades. The data of the UNESCO Global Ethics Observatory proves that bioethics education is a global phenomenon with various bioethics institutions, teaching programs, and academicians. However, this situation does not mean that bioethics education has reached a stable and flawless level. Especially, the effectiveness of bioethics programs or their quality assessment is a major area that should be analyzed through more academic works. For filling that gap, this article (...) aims to formulate a general framework to address the quality standards and indicators in bioethics education. The article adapts Donabedian’s three approaches—structure, process, and outcome— as three levels to measure quality in bioethics education. The proposed model considers the indicators the ultimate quantifiable points by creating a sequential classification as the three levels, main categories, standards, and indicators, which means that it applies an inductive approach following a path from the indicators to the standards, from the standards to the main categories, and from the main categories to the levels in order to reach a conclusion about the effectiveness of each level. (shrink)