This study employs a pretest-posttest experimental design to extend recent research pertaining to the effects of teaching business ethics material. Results on a variety of perceptual and attitudinal measures are compared across three groups of students — one which discussed the ethicality of brief business situations (the business scenario discussion approach), one which was given a more philosophically oriented lecture (the philosophical lecture approach), and a third group which received no specific lecture or discussion pertaining to business ethics. Results showed (...) some significant differences across the three groups and demonstrated that for a single lecture, the method used to teach ethics can differentially impact ethical attitudes and perceptions. Various demographic and background variables did not moderate the relationship between the teaching method and the dependent variables, but the sex of the student was strongly associated with the ethical attitude and perception measures. (shrink)

Drawing on existing theory in the fields of business ethics, entrepreneurship, and psychology, this research provides an initial empirical exploration of whether entrepreneurs use cognitive reasoning processes which reflect a higher level of moral development than the level of moral development that has been empirically observed either in middle-level managers or in the general adult population. The Defining Issues Test was used to measure the level of moral reasoning skill of the entrepreneurs in this study. Although the study was limited (...) by a small sample size and the inherent difficulty of making accurate comparisons across other empirical studies, the results of this study suggest that entrepreneurs may exhibit moral reasoning skills at a slightly higher level than middle-level managers or the general adult population. (shrink)

This article investigates the effects of Machiavellianism (MACH) on sales performance. Results indicate that those who possess high Machiavellian traits are more productive but received lower overall managerial ratings. Findings suggest that Machiavellianism may in certain circumstances, be somewhat advantageous for long-term sales performance.

Recently within the critical accounting literature Funnell (1998) has argued that accounting was implicated in the Holocaust. This charge is primarily related to the technical, mathematical nature of accounting and its ability to dehumanise individuals. Broadbent (1998, see also DeMoss and McCann, 1997) has also contended that "accounting logic" excludes emotion. She suggests that a more emancipatory form of accounting could be possible if emotion were given a voice and allowed to be heard within accounting discourse (see also Kjonstad and (...) Wilmott, 1995). This paper contends that emotion should be introduced into accounting education and in particular emotional commitment to other individuals should be encouraged. It is suggested that one way to do this may be through business ethics education. It is also suggested that increasing ethical commitment to other individuals may go some way towards combating the tendency for accountancy to dehumanise other people. While there have been specific studies of ethics and accounting education there has, as yet, been little open debate about what the objectives of accounting ethics education should be or the specific techniques that could be used to meet the desired aims. This paper contends that accountancy has become dangerously dehumanised and that one of the most important objectives for any business ethics education must be to develop an empathy with "the other". The paper studies the developments within the medical, legal and engineering profession in order to suggest some specific methods which could be employed in order to re-humanise accountancy and develop a sense of moral commitment towards other individuals. (shrink)

Using a 2×2×2 experimental design, the effects of situational and individual variables on individuals' intentions to act unethically were investigated. Specifically examined were three situational variables: (1) quality of the work experience (good versus poor), (2) peer influences (unethical versus ethical), and (3) managerial influences (unethical versus ethical), and three individual variables: (4) locus of control, (5) Machiavellianism, and (6) gender, on individuals' behavioral intentions in an ethically ambiguous dilemma in an work setting. Experiment 1 revealed main effects for quality (...) of work experience, Machiavellianism, locus of control, and an interaction effect for peer influences and managerial influences. Experiment 2 showed main effects for all three situational variables and Machiavellianism. Neither experiment supported gender differences. Limitations, future research, and implications for management are discussed. (shrink)

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)