More ethics research needs to explore the global differences in ethical evaluations. This study explored the relationships among nationality, teleological evaluations, ethical judgments, and ethical intentions using a sample of 222 American and Spanish business professionals. The path analysis indicated that teleological evaluations were related to ethical judgments and that both ethical judgments and teleological evaluations were related to ethical intentions. Executive nationality was related to teleological evaluations and ethical intentions with American individuals having higher teleological assessments and (...) intentions to act ethically than the Spanish individuals. These findings have implications for global companies, which are presented along with the study's limitations and future research suggestions. (shrink)

While most ethics studies use student samples, the participants in our research were 306 business professionals from Afghanistan, Germany, Philippines and the United States. Our sample included 168 male business professionals and 138 female business professionals. Our research examined whether factors such as taking a college ethics course, gender, or being from a specific country significantly associate to being sensitive to ethical dilemmas. Our data indicate that individuals who had taken an ethics course in (...) college were more sensitive to two of our four ethical dilemmas. Our analyses indicate that business professionals from Afghanistan and Germany were consistently less sensitive to unethical activities than were the business professionals the United States. Gender was significant in only two of the four scenarios we examined; male business professionals were more likely to agree with the unethical act for these scenarios. Individuals who were more prone to responding in a socially desirable manner reported a lower likelihood of supporting unethical actions. Our research raises questions about the difference between being required to take an ethics course versus taking an elective ethics course. Finally, our research indicates that female professionals are more sensitive to minor ethical deviations than male professionals; an alternate explanation is that male professionals were more willing to accept minor ethical deviations. (shrink)

The present study examined how ethical beliefs and external factors affecting ethical beliefs are related to age and gender of business professionals. The results indicated that business professionals in the younger age group exhibited a lower standard of ethical beliefs. In the younger age groups, the females demonstrated a higher level of ethical beliefs, while in the older age group, the results suggested that the males had a slightly higher level of ethical beliefs. With regards to (...) the influence of external factors on ethical beliefs, the results yielded a significant interaction between age and gender. The younger age groups, males in particular, were more susceptible to external factors. People at home had the most influence on beliefs about ethics, while the individual''s supervisor had the least impact. The results were discussed in terms of theories of moral development. (shrink)

This paper presents the results of a national study of the beliefs and perceptions of small business professionals concerning ethics within their company and business in general. The study examined their views on the relationship between success and ethical conduct as well as the extent and nature of ethical conflicts experienced by the respondents. Some comparisons are made with similar studies that have been conducted in the past. Respondents have the most ethical conflicts with customers and employees, (...) and with regard to honesty in contracts/agreements. Most also believe that ethical standards are lower than they were 10 and 20 years ago, primarily because society's moral standards are lower. Additionally, they believe that the behavior of top management has the most influence on decisions in ethical situations. Finally, consistent with prior studies, they believe that they have the most responsibility to customers, ahead of employees and stockholders. (shrink)

This article compares the ethical attitudes of Ukrainian business professionals with those of United States business professionals. A widely used survey instrument consisting of 16 hypothetical situations involving ethical dilemmas was employed to gather information on ethical attitudes in the two countries. On 13 of 16 vignettes, Ukrainian respondents demonstrated less stringent ethical attitudes than did their United States counterparts. Possible reasons for these differences are discussed, with primary emphasis on the transition from one economic system (...) to another that is underway in Ukraine. Comments from Ukrainian respondents are presented so as to give an indication of the thought processes behind the questionnaire responses. (shrink)

This paper presents the results of a national study of the beliefs and perceptions of small business professionals concerning ethics within their company and business in general. The study examined their views on the relationship between success and ethical conduct as well as the extent and nature of ethical conflicts experienced by the respondents. Some comparisons are made with similar studies that have been conducted in the past. Respondents have the most ethical conflicts with customers and employees, (...) and with regard to honesty in contracts/agreements. Most also believe that ethical standards are lower than they were 10 and 20 years ago, primarily because society's moral standards are lower. Additionally, they believe that the behavior of top management has the most influence on decisions in ethical situations. Finally, consistent with prior studies, they believe that they have the most responsibility to customers, ahead of employees and stockholders. (shrink)

This research focuses on the similarities and differences in the cognitive moral development of business professionals and graduate business students in two countries, India and the United States. Factors that potentially influence cognitive moral development, namely, culture, education, sex and gender are analyzed and discussed. Implications for ethics education in graduate business schools and professional associations are considered. Future research on the cognitive moral development of graduate business students and business professionals is recommended.

This article analyzes the attitudes of United States business professionals toward the issue of international bribery, and in particular, whether or not having a written code of ethics has an effect on these attitudes. A vignette relating to international bribery from a widely used survey instrument was employed in a nationwide survey of business professionals to gather information on ethical attitudes of respondents. Data were also collected on gender of respondents, whether or not respondents were self-employed, (...) whether or not the respondents' firms had a written code of ethics, and to what extent the respondents' firms generated revenues from international operations. Attitudes concerning whether or not international bribery is ever acceptable exhibited wide dispersion. Respondents from firms that have a written code of ethics were significantly less likely to find international bribery acceptable. Firms that generate revenues from international operations were significantly more likely to have a written code of ethics than were firms which did not generate revenues from international operations. Implications of the findings for business policy are discussed. (shrink)

A questionnaire on business ethics was administered to business professionals and to upper-class business ethics students. On eight of the seventeen situations involving ethical dilemmas in business, students were significantly more willing to engage in questionable behavior than were their professional counterparts. Apparently, many students were willing to do whatever was necessary to further their own interests, with little or no regard for fundamental moral principles. Many students and professionals functioned within Lawrence Kohlberg's stage (...) four of moral reasoning, the law and order stage. Individualism and egoism remain strong patterns in the moral reasoning of many professionals, but they influence moral reasoning patterns among students to a much greater degree. (shrink)

Restrictions upon international bribery by U.S. business firms, as incorporated in the Foreign Corrupt Practices Act, have been controversial since this legislation was passed in 1977. Despite many attempts to repeal or change the law, it remains as originally enacted.This article reports on a survey of U.S. business professionals concerning international bribery. Response to our survey reveals a divided business community in terms of their opinions on the ethics of international payments prohibited by the present law.

This book considers ethical issues arising in professional and business settings and the role of individuals making decisions and coping with moral dilemmas. It starts by elaborating on critical thinking and on normative ethical theories, subsequently presenting the structure and cinematic elements of narrative film. These two avenues are tools for evaluating films and for discussions on various ethical problems in contemporary business, including: the corporate and banking financial machinations (greed, fraud, social responsibility); workplace ethical challenges (harassment, violence, (...) inequity, inequality); professional and business ethical challenges (corruption, whistleblowing, outsourcing and downsizing); and personal responsibility and identity challenges due to career pressures, loss of privacy and cyber harassment, and job structure changes in light of changing technology. Readers can benefit from engagement in filmic narratives, as a simulated environment for developing a stance towards ethical challenges. (shrink)

In the wake of ethical scandals and close ethical scrutiny throughout business and the accounting professional today, Brooks/Dunn's BUSINESS & PROFESSIONAL ETHICS, 9E provides the ethical insights and strategies you need for corporate and professional success. Learn why ethical behavior is so important and how to recognize potential pitfalls that involve much more than memorizing rules. You master the skills to develop a corporate culture of integrity that maintains stakeholder support and enables directors and auditors to complete their (...) jobs. You also learn how to use ethical strategies to make decisions, as this edition examines the latest information on governance scandals, legal liability and professional accounting and auditing issues. More than 130 cases and readings highlight new and classic cases of fraud, bankruptcy and unprofessional practices to help you better understand appropriate codes of conduct and sound ethical reasoning while strengthening your persuasive and leadership skills for success. (shrink)

This paper examines two issues about professionalism and business that appear at first blush to be entirely separate. The first is the question of who counts as a “professional,” and whether, in particular, business people are “professionals.” The second issue is howacknowledged professionals that regularly interact with business, such as accountants, lawyers, and physicians, can find the moral free space necessary to maintain professional integrity in the face of financial pressures. Conflicts of interest for (...) class='Hi'>professionals working incorporations recur with disturbing regularity, and often have serious consequences. In the end I will show how both issues share a common solution. The solution involves understanding the normative function of the manager in the modern corporation, a function, I will argue, made more conspicuous by work over the last two decades done in the areas of stakeholder theory, corporate social performance (CSP), and social contract theory. The remainder of the paper is devoted to articulating these two problems and clarifying their common solution. (shrink)

Marketing ethics is normally marketed as a sub-specialization of business ethics. In this paper, marketing ethics serves as an umbrella term for advertising, PR and sales ethics and as an example of professional ethics. To structure the paper, four approaches are distinguished, with a focus on typical professional conflicts, codes, roles or climates respectively. Since the moral climate approachis more inclusive than the other approaches, the last part of the paper deals mainly with moral climates, within the above-mentioned marketing (...) sub-professions. (shrink)

Without question “business ethics” is one of the hot topics of the day. Over the past months we have seen business after business charged with improper practices that violate commonly-accepted ethical norms. This has led to a loss of confidence in corporate management, and has had severe economic consequences. From many quarters business educators have heard the call to put more emphasis on ethical practices in their business courses and curricula. Engineering educators are also heeding (...) this call, since the practice of engineering usually involves working for (or leading) a business and/or engaging in business transactions. In the summer of 2002, Auburn University’s Engineering Professional Development program made the decision to produce—based on the author’s Executive MBA course in Business Ethics—a distance-delivered continuing education program for professional engineers and surveyors. Participants across the USA now may use the course to satisfy continuing education requirements with respect to professional licensing and certification. This paper outlines the purpose and content of the course and describes its production, distribution, application, and evaluation. (shrink)

Professional ethics, a contemporary topic of conversation among business professionals, is discussed using the perceptions of college business students as the focal point. This research relates to the issues of college instruction in professional ethics, differences in perceptions of ethical behavior attributed to gender, and whether or not students' perceptions of ethical behavior can be modified. After presenting a review of the more important historical developments and research related to professional ethics, this paper focuses on the results (...) of a study that compared a set of ethical responses of various groups of college students with each other. The results of hypotheses testing show an ethics maturation process from students' initial exposure to business courses through the graduate level. These tests also show that formal ethics training, i.e., a separate professional ethics course or unit is an existing course, is not a significant factor in this process. However, one may conclude that the students' perceptions of proper ethical behavior matures toward society's expectations during college life. (shrink)

Engineering, as a profession and business, is at the sharp end of the ethical practice. Far from being a bolt on extra to the ‘real work’ of the engineer it is at the heart of how he or she relates to the many different stakeholders in the engineering project. Engineering, Business and Professional Ethics highlights the ethical dimension of engineering and shows how values and responsibility relate to everyday practice. Looking at the underlying value systems that inform practical (...) thinking the book offers a framework for ethical decision-making. Covering global corporate responsibility to the increasing concern for the environment within the engineering business, the book offers ways in which value conflict can be handled. Integrating practice, value and diversity the book helps to prepare the engineer for the ethical challenges of the 21st century. This book is essential reading for all students on courses accredited by the Engineering Council e.g. Civil, Chemical, Mechanical and Environmental Engineering who need to be aware of ethics. Also of interest to practicing engineers and professionals such as Sustainability Managers and Community Workers involved in engineering projects. The authors have worked together in the area of engineering, professional and business ethics for many years and are all members of the National Centre for Applied Ethics at the University of Leeds. •Integrates ethical considerations into everyday decision-making •Shows how to review and overcome professional ethical problems •Practical case studies and examples throughout. (shrink)

The study of business ethics has led to the development of various principles that are the foundation of good and ethical business practices. A corresponding study of Information Technology (IT) professionals’ ethics has led to the conclusion that good ethics in the development and uses of information technology correspond to the basic business principle that good ethics is good business. Ergo, good business ethics practiced by IT professionals is good IT ethics and vice (...) versa. IT professionals are professionals in businesses; a difficulty presented to these professionals, however, is the number and diversity of codes of ethics to which they may be held. Considering the existence of several formalized codes of ethics prepared by various IT professionals’ associations, a more harmonized approach seems more reasonable. This paper attempts to present a review of the purpose of codes of ethics, the persons who should be covered by such codes and to organize codes of ethics for business in general and IT professionals in particular and to make the argument that, once again, good ethics is good business practice, regardless of the profession or occupation concerned. (shrink)

This text focuses on practical development of the skills needed to deal with ethical issues specific to accounting. Interesting, real-world situations provide readers with an understanding of appropriate values, ethical pitfalls, applicable codes of conduct, and sound ethical reasons where codes do not apply. The text can be used alone or with any traditional accounting text as each chapter stands alone.

While most business ethics texts focus exclusively on individual decision making--what should an individual do--this resource presents the whole business ethics story. Highly realistic, readable, and down-to-earth, it moves from the individual to the managerial to the organizational level, focusing on business ethics in an organizational context to promote an understanding of complex influences on behavior. The new Fifth Edition is the perfect text for students entering the workplace, those seeking to become professionals in training, communications, (...) compliance, in addition to chief ethics officers, corporate counsel, heads of human resources, and senior executives. (shrink)

This paper reports an analysis of the content of the codes of ethics of 15 professional business organizations in the United States, representing the broad range of disciplines found in business. The analysis was conducted to identify common ethical issues faced by business professionals. It was also structured to highlight ethical issues that are either unique to or of particular importance for business professionals. No attempt is made to make value judgments about either the (...) codes of ethics studied or of their content. General ethical values identified include honesty and integrity, general legal compliance, discreditable or harmful acts, and obligations related to social values. More business-specific issues include confidentiality, responsibilities to employers/clients, obligations to the profession, independence and objectivity, and business-specific legal and technical compliance issues. (shrink)

This paper examines several key aspects of the ethical environment facing the insurance industries of Poland, The Czech Republic and Hungary as they complete the transition from Communist insurance systems built upon state-owned monopolies to viable private domestic insurance markets, and then seek to harmonize their markets with the single insurance market of the European Union. Since many types of ethical problems encountered during the transition are unlikely to diminish significantly as a result of either privatization or regulation of the (...) insurance markets of these countries, measures are identified that should help to improve the ethical environments of these markets. (shrink)

This paper compares the findings of studies of seven groups of professionals in various key segments of the fields of accounting and insurance conducted during 1990 through 1994 in an effort to determine the extent to which they tend to rely on various factors in their business and professional environments for help in behaving ethically in the course of their work. Commonalities among the findings for these rather diverse groups are highlighted and their possible implications for business (...) and the professions are discussed. (shrink)

The main purpose of this paper is to put forth the concept of ethics, present ethical theories and, finally, consider some business ethics issues in the context of retailing practices. In the first part of this paper we seek to motivate the research task. The importance of conducting ethical analysis is stressed. In the second part of the paper several ethical theories: utilitarianism, deontology and virtue ethics are presented. This part serves as a basis for research interviews, e.g. it (...) is possible to examine retailers'' opinions about their professional virtues, and try to position these opinions in relation with utilitarianism and deontology. In the third part the empirical findings about the retailing business ethics are set forth. This part suggests that there prevails among retailers some kind of confusion about what are ethical issues and what is not ethical in their daily professional practices. To avoid this confusion four main principles were put forth by the Finnish retailers. The principles were: 1. Freedom versus rules; 2. Principles versus moralizing; 3. Boundaries versus transition; 4. Economy and moral versus subjective judgment. (shrink)

In the present study business managers in Kabi Pharmacia Company were trained in the use of the autonomous method in their decision-making about solving real life business ethics problems. According to the psychological theories of Piaget, Vygotsky, and Kohlberg, it is possible to promote the acquisition of the autonomous ethical skill by instruction and training. Indeed, participation in a one-day educational programme which focused on the training of the autonomous cognitive ability and not on the transfer of moral (...) content, was sufficient to provide a shift in the mode of decision-making about business ethics problems towards the autonomous ethical function. This change was still stable one month later. A test was constructed by items representing current business ethics conflicts in order to assess ethical function. (shrink)

I am grateful to the Editors of for the opportunity to respond to the address given by Steve Williams at the Vincentian Conference of 2013, and published in the preceding pages. Mr. Williams takes the 2008 crisis of Western capitalism as his focus and offers at least two distinct narratives: in the first of these he outlines his experience of an extensive and complex professional, commercial world in. In a more extensive, second theme he offers some constructive suggestions as a (...) means to recovering from this cataclysm and moving away those characteristics which he identifies as somehow causal. I will interpretively retrace Mr. Williams’s insights of the recent financial crisis. I will also comment on the challenges he outlines towards a resolution of this crisis. I draw on selected business and professional ethics positions, along with my personal experience of management practice and the pedagogy of business ethics in Western Management Schools. I delimit this appreciation of market capitalism as the systemic dominant social paradigm, the status quo. (shrink)

Business ethics is often understood as a variety of professional ethics, and thus distinct from ordinary morality in an important way. This article seeks to challenge two ways of defending this claim: first, from the nature of business practice, and second, from the contribution of business. The former argument fails because it undermines our ability to rule out a professional-ethics approach to a number of disreputable practices. The latter argument fails because the contribution of business is (...) extrinsic to business in a way that distinguishes from the established professions. The article ultimately suggests we adopt a more aspirational approach to business ethics, which retains an appeal even in the face of charges of anti-capitalist irrelevance. (shrink)

This encyclopedia, edited by the past editors and founder of the Journal of Business Ethics, is the only reference work dedicated entirely to business and professional ethics. Containing over 2000 entries, this multi-volume, major research reference work provides a broad-based disciplinary and interdisciplinary approach to all of the key topics in the field. The encyclopedia draws on three interdisciplinary and over-lapping fields: business ethics, professional ethics and applied ethics although the main focus is on business ethics. (...) The breadth of scope of this work draws upon the expertise of human and social scientists, as well as that of professionals and scientists in varying fields. This work has come to fruition by making use of the expert academic input from the extraordinarily rich population of current and past editorial board members and section editors of and contributors to the Journal of Business Ethics. (shrink)

This article explores the role of organizational professionals in the evolutionary development of business. Such professionals are currently defined in the fields of human resources development, organizational development and human performance improvement as executive and strategic coaches, training professionals and consultants. Their work seeks to improve the human systems on which organizational processes depend. This article explores (a) areas of convergence and divergence among these fields; (b) how these professions might contribute to the conscious evolution of (...) humane, sustainable and viable organizational cultures; and (c) the challenges and issues these professions must effectively address. (shrink)