This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although (...) the vast majority of participants wouldnot engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments. (shrink)

Impression management refers to behaviors used by individuals to control the impressions they make on audiences. This study demonstrated that business men and women were more likely to defend their questionable behavior by using excuses and justifications than to openly concede errors of judgment and behavior. Three hundred and sixty two participants received a scenario in which they had allegedly engaged in questionable behavior. The participants then wrote a position paper explaining their actions. Results indicated that people in business attempt (...) to avoid being associated with potentially negative interpretations of their behavior primarily through the use of justifications and excuses. In general, the types of responses were relatively consistent across work experience, educational and occupational levels. However, in some instances the specific explanations used depended on gender and age. (shrink)

This study sought to identify whether or not differences exist between the ethical decisions of male and female managers; and, if they do exist, to identify the areas in which differences occurred. An additional evaluation was conducted to determine how each perceived their counterpart would respond to the same ethical decision making situations.Data were collected from 50 male managers and 50 female managers by means of a self-administered questionnaire. Distinctive demographic characteristics were noted among the segments.

Current research in moral development suggests that there are two distinct modes of moral reasoning, one based on a morality of justice, the other based on a morality of care. The research presented here examines the kinds of moral reasoning used by managers in work-related conflicts. Twenty men and twenty women were randomly selected from the population of first level managers in a Fortune 100 industrial corporation. In open-ended interviews each participant was asked to describe a situation of moral conflict (...) in her or his work life. The results indicated a clearly preferred mode of moral reasoning among the participants who described moral conflicts. Nearly all of these predominated with a justice orientation. These findings suggest that a correlation between gender and preferred mode may be context specific. (shrink)

This paper explores possible connections between gender and the willingness to engage in unethical business behavior. Two approaches to gender and ethics are presented: the structural approach and the socialization approach. Data from a sample of 213 business school students reveal that men are more than two times as likely as women to engage in actions regarded as unethical but it is also important to note that relatively few would engage in any of these actions with the exception of buying (...) stock with inside information. Fifty percent of the males were willing to buy stock with insider information. Overall, the results support the gender socialization approach. (shrink)

Although some attention has been devoted to assessing the attitudes and concerns of businesspeople toward ethics, relatively little attention has focused on the attitudes and concerns of tomorrow's business leaders, today's college students. In this investigation a national sample was utilized to study college students' attitudes toward business ethics, with the results being analyzed by academic classification, academic major, and sex. Results of the investigation indicate that college students are currently somewhat concerned about business ethics in general, and that female (...) students in particular are more concerned about ethical issues than are their male counterparts. (shrink)

Examines the theories of Socrates, Kant, Dewey, Piaget, and others to explore the implications of Socrates' question "what is a virtuous man, and what is a virtuous school and society which educates virtuous men.".