Companies often develop codes prescribing an ethical organizational environment. However, the ability of ethics codes to increase individuals' tolerance of diversity is not fully considered in the ethics literature. This relationship was explored using a sample of 143 business and legal professionals. After accounting for the impact of several covariates, results indicated that professionals employed in organizations that had an ethics code were more tolerant of societal diversity than were professionals working in organizations that did not have an ethics code. (...) The findings also showed that a traditional orientation toward gender roles was also related to the acceptance of diversity. These findings imply that companies to some degree define societal norms, possibly through training programs that make employees aware of their differences. (shrink)

Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound (...) approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged. (shrink)

Recent developments in the business world have caused the academic community to address the coverage of ethics in the accounting curriculum. This study surveyed accounting faculty to: (1) examine perceptions about ethics coverage in the undergraduate accounting courses; (2) identify teaching methods used to include ethics in the undergraduate accounting courses, the perceived effectiveness of those methods and the amount of time spent on ethics coverage; and (3) to identify problems encountered in including ethics in accounting courses. The study found (...) that although a large majority of the professors surveyed (77%) said they include ethics, 69% felt that there was a need for more ethics coverage. Also, the study revealed that while the lecture method was the most commonly used method, the written case was deemed the most effective method. The average time spent covering ethics was a little over 3 hours per course. The most significant problems encountered by faculty who include ethics in their undergraduate accounting courses was not enough time and lack of appropriate ethics materials. (shrink)

This article examines and synthesizes two different approaches to determining the content of business ethics courses and the manner in which they ought to be taught. The first approach, from a political perspective, argues that the institutional framework within which business operates ought to be tested by theories of distributive justice. The second approach, from the perspective of virtue theory, argues that we ought to examine the character of individual employees and the responsibilities associated with the roles which these individuals (...) play within organizations. I argue that Gadamer's interpretation of Aristotle's notion of phronesis shows an inseparable, bidirectional, conceptual link between the approaches of politics and virtue as well as providing insight into how business ethics might best be taught. (shrink)

The growth of U.K. business ethics education has been charted at the course or micro level by Mahoney (1990) and Cummins (1999) using postal questionnaires. These surveys, normally restricted to elite providers, have not revealed the relative importance of business ethics in the business school curriculum. In the 2000–2001 subject review of business and management programmes conducted by the U.K. Quality Assurance Agency for higher education (QAA), 164 business and management programmes were required to summarise their aims and objectives. Examination (...) of this data using QSR-N6 software shows that only 14 made explicit reference to ethics. Church Colleges of Higher Education were disproportionately represented, indicating the importance of institutional context to curriculum development. An analysis of espoused aims in relation to business ethics suggests that cognition in business ethics is largely conceived as part of a broad contextual comprehension of the business environment rather than an understanding of theoretical constructs. The expression of aims in business ethics is more frequently characterised by affective or attitudinal verbs/nouns with a close link to the promotion of value positions, such as multiculturalism and environmentalism. It is concluded that business ethics occupies a more marginal position within the curriculum than previous studies have suggested. (shrink)

The growth of U.K. business ethics education has been charted at the course or 'micro' level by Mahoney and Cummins using postal questionnaires. These surveys, normally restricted to elite providers, have not revealed the relative importance of business ethics in the business school curriculum. In the 2000-2001 subject review of business and management programmes conducted by the U.K. Quality Assurance Agency for higher education, 164 business and management programmes were required to summarise their aims and objectives. Examination of this data (...) using QSR-N6 software shows that only 14 made explicit reference to ethics. Church Colleges of Higher Education were disproportionately represented, indicating the importance of institutional context to curriculum development. An analysis of espoused aims in relation to business ethics suggests that cognition in business ethics is largely conceived as part of a broad contextual comprehension of the business environment rather than an understanding of theoretical constructs. The expression of aims in business ethics is more frequently characterised by affective or attitudinal verbs/nouns with a close link to the promotion of value positions, such as multiculturalism and environmentalism. It is concluded that business ethics occupies a more marginal position within the curriculum than previous studies have suggested. (shrink)

In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.

In light of the myriad accounting and corporate ethics scandals of the early 21st century, many corporate leaders and management scholars believe that ethics education is an essential component in business school education. Despite a voluminous body of ethics education literature, few studies have found support for the effectiveness of changing an individuals ethical standards through programmatic ethics training. To address this gap in the ethics education literature the present study examines the influence of an underlying social cognitive error, called (...) pluralistic ignorance. We believe that if pluralistic ignorance is reduced, the result will be more effective business ethics education programs. Eighty undergraduate management students participated in this longitudinal study, and a mixed-model ANOVA revealed that the reduction of pluralistic ignorance (due to an ethics education program designed to reduce pluralistic ignorance) resulted in higher personal ethical standards over the course of a semester, when compared to a class that did not receive a formal ethics education program as part of their course. We discuss the implications of pluralistic ignorance in training business ethics and ethics education. (shrink)

In light of the myriad accounting and corporate ethics scandals of the early 21st century, many corporate leaders and management scholars believe that ethics education is an essential component in business school education. Despite a voluminous body of ethics education literature, few studies have found support for the effectiveness of changing an individual's ethical standards through programmatic ethics training. To address this gap in the ethics education literature the present study examines the influence of an underlying social cognitive error, called (...) pluralistic ignorance. We believe that if pluralistic ignorance is reduced, the result will be more effective business ethics education programs. Eighty undergraduate management students participated in this longitudinal study, and a mixed-model ANOVA revealed that the reduction of pluralistic ignorance resulted in higher personal ethical standards over the course of a semester, when compared to a class that did not receive a formal ethics education program as part of their course. We discuss the implications of pluralistic ignorance in training business ethics and ethics education. (shrink)

This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not particularly interested in incorporating ethical issues (...) in the classroom or whether there are difficulties with the quality of the collection. The paper continues by examining the current state of research in accounting ethics and again asks what this tells us about commitment to teaching accounting ethics. While the conclusions of this examination are far from definitive, there are signs that all is not well with the accounting ethics discipline. (shrink)

Making Social Science Matter presents an exciting new approach to the social and behavioral sciences including theoretical argument, methodological guidelines, and examples of practical application. Why has social science failed in attempts to emulate natural science and produce normal theory? Bent Flyvbjerg argues that the strength of social sciences lies in its rich, reflexive analysis of values and power, essential to the social and economic development of any society. Richly informed, powerfully argued, and clearly written, this book opens up a (...) new future for the social sciences. Its empowering message will make it required reading for students and academics across the social and behavioral sciences. (shrink)

There is a rnoral dimension in all business decisions. When planning a corporate' takeover, which substance to use for a product, whether to hire temps or full-time workers, or where to invest, all reflect values and tlence moral considerations. It is not enough to change people, we must change the structure. Within the corporate structure it is important to have special divisions dedicated to the implementation of ethics such as internal audit committees. The same might be said about business schools; (...) to enhance ethicality, we need both that all faculty become more committed to moral education and special departments dedicated to it. Also the neo-classsical, deontological paradigm needs to be combined with deontological, social paradigms. The challenge that one cannot teach ethics because it's unclear whose values we are going to teach, can be dealt with by teaching values we all share, and knowledge and respect for those that divide us. (shrink)

Critics point to four issues as presenting barriers to the use of virtue in the context of business. They focus on the relationship between management and practice, the potential for virtuous behaviour in a competitive environment, the ability to develop a reflexive critique of management that can be acted on, and the differentiation between work and wider social roles and people's propensity to take responsibility for them. In this paper we propose a solution to criticisms levelled at the use of (...) virtue within Business Ethics. We examine the critiques of management in the context of Virtue Ethics and the application of these to business. In arguing for a role for business in being virtuous and promoting virtue we accept that the concept of management that is based on the type of liberalism founded on personal preference and benefit is deeply problematic and that management that is driven solely by profit is not compatible with the development of practice based virtue. However, we argue that to exclude those activities in which management is involved as a result would be wrong and dangerous. Instead we see the great advantage of a Virtue Ethic is that it conjures up an alternative vision to the dominant practice, and such an alternative vision is urgently needed in business today. (shrink)

Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the (...) survey do address ethical issues, although about half of those say they do so only implicitly. Various factors underlying the findings and prospects for the future are discussed. (shrink)

Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the (...) survey do address ethical issues, although about half of those say they do so only implicitly. Various factors underlying the findings and prospects for the future are discussed. (shrink)

Some business schools have integrated business ethics issues into their core functional courses rather than simply offering a separate ethics course. To accommodate such a strategy, functional faculty members usually teach ethical issues, a task for which they are rarely trained. However, learning materials are available: some core course textbooks provide additional coverage of ethics, and case studies (and accompanying teaching notes for instructors) are also available which cover ethical issues.This paper reports on an analysis of these materials. We find (...) that a sample of the leading textbooks provides only very superficial coverage of ethical issues. Cases provide a wide range of issues suitable for class discussion, but their teaching notes in many cases provide little guidance for instructors unfamiliar with teaching ethics. Thus there remains a need for teaching resources for business faculty new to teaching ethics. (shrink)

ETHICS: DISCOVERING RIGHT AND WRONG, 8E is a conversational and non-dogmatic overview of ethical theory. Written by one of contemporary philosophy's top teachers and revised by a best selling author, this textbook even-handedly raises important ethical questions and challenges readers to develop their own moral theories by applying them. This revision also presents an even broader presentation of various positions, featuring more feminist and multicultural perspectives as well. ETHICS: DISCOVERING RIGHT AND WRONG, 8E begins with easy to read chapters that (...) introduce questions of meta-ethics and major moral theories. Later chapters address special topics in personal and religious ethics as well as the most recent developments in moral theory, including a new chapter on Biology and Ethics. Study questions for each chapter, along with useful bibliographies, make grasping the material more accessible than ever. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version. (shrink)

This work by Pierre Bourdieu develops the anthropological theory which has formed the basis of his scientific research. It discusses the problems posed by "structuralist" philosophers in order to solve or dissolve them.

Synthesizing forty years' work by France's leading sociologist, this book exemplifies Bourdieu's unique ability to link sociological theory, historical information, and philosophical thought. It makes explicit the presuppositions of a state of 'scholasticism', a certain leisure liberated from the urgencies of the world. Philosophers have brought these presuppositions into the order of discourse, more to legitimate than analyze them, and this is the primary systematic, epistemological, ethical, and aesthetic error that Bourdieu subjects to methodological critique. Pascalian because he, too, was (...) concerned with symbolic power, he refused the temptation of foundationalist thinking, attended to 'ordinary people', and was determined to seek the reason for seemingly illogical behavior rather than simply condemning it. Bourdieu charts a negative philosophy, whose intellectual debt to such other 'heretical' philosophers as Wittgenstein, Austin, Dewey, and Peirce, renews traditional questioning of concepts of violence, power, time, history, the universal, and the purpose and direction of existence. (shrink)