To improve the efficacy of business ethics courses, the article recommends closer attention be paid to the religious motivations of students, which have for too long been ignored by most business ethics theory. By disconnecting the teaching of business ethics from the motivations driving business decisions, the theory that gets taught – and published in the textbooks – more strongly represents the philosophical tools of business ethicists than the moral resources business people claim to use. Through a community-based research study that immersed students in the ethical issues business people face, an argument emerges for incorporating more religious ethics into teaching business ethics as this is the kind of moral resource business people claim is most important to them. Though the interviewees attested to the importance of religion, they were rarely able to articulate how their religious beliefs shaped their moral decisions, suggesting that much work could be done in the area of helping people better learn to apply their closely held religious beliefs in the workplace.

Corporations play a historic role in generating wealth but sometimes have a contentious impact on the environment and society as a whole. In recent years, corporations have become more sensitive to social issues and stakeholder concerns, and are collectively striving to become better corporate citizens (in some cases, compelled to do so by multiple stakeholders or government regulations). Business schools must prepare their graduates for success within these organizations by ensuring they are exposed to the best practices for implementing corporate sustainability initiatives and for measuring the social and financial impacts of these activities. This article provides implications for curriculum by examining recent editions of Corporate Finance/Financial Management and Financial and Managerial Accounting textbooks commonly used by undergraduate students in North America to see how much space is devoted to these topics. The study finds that Cost/Managerial Accounting textbooks have the highest coverage (frequencies) related to sustainability and environmental topics.

Business ethics denial refers to one of two claims about moral motivation in a business context: that there is no need for it, or that it is impossible. Neither of these radical claims is endorsed by serious theorists in the academic fields that study business ethics. Nevertheless, public commentators, as well as university students, often make claims that seem to imply that they subscribe to some form of business ethics denial. This paper fills a gap by making explicit both the various forms that business ethics denial can take, and the reasons why such views are ultimately implausible. The paper argues that this type of serious engagement with business ethics denial should be an important part of the job description for teachers of business ethics.

The cultivation of an organization’s moral resources has become a priority for many executives who understand that such resources are key to competitive advantage. Yet, traditional strategic management courses at both the undergraduate and MBA levels generally overlook these resources when discussing the resource-based view of the firm. We propose that moral resources be discussed in strategic management classrooms to provide additional insight for students about the critical nature of such resources. We also provide a simple tool for faculty to use in the classroom to stimulate discussion and enhance student learning in this important area.

A business ethics course can be viewed by students as primarily a topics course in which students discuss current events and voice their opinions about what the right course of action is for a company to take. A review of recent business ethics texts supports this perception as most texts expose students to many different normative theories and ethical issues, and provide tools to encourage a discussion of what conduct is right or wrong for a business to undertake. In these texts, it is often hard to find a comprehensive framework for holding the course together in a meaningful, lasting way. This paper offers a semester long class project to complement existing texts by charging the class to establish criteria for determining the Most Ethical Company in My Town, thereby challenging students to develop their own framework. This article provides the steps of the project, tasks sheets, and summary of the resulting proposal that was presented to the Dean of the Business College for consideration for an annual college award. The resulting program is a learning tool for future classes as they play a role in annually nominating and evaluating submissions of ethical businesses for future awards.

The purpose of this paper is to highlight the need for greater ethical, professional, and leadership-based education for undergraduate business students, and to offer helpful pathways for this professional preparation. This paper recommends the use of panel discussions centered around ethical and professional behavior, leadership, and related skill sets in business as one main route towards exposing students to these managerial values. A panel discussion with business leaders who value these traits can help students be exposed to impactful wisdom, advice, and personal experiences that can help shape their own careers, hearts, and minds. This paper addresses the importance of these values as they relate to business ethics education, the value of panel discussions in general, one specific panel discussion, the event’s creation, the post-event Meet and Greet, takeaways for students, related assessments, and other small related ways that panelists and guest speakers have informed ethics and professionalism in undergraduate training.

In its 2018 global study on occupational fraud, the Association of Certified Fraud Examiners found asset misappropriation the most common category of fraud with expense reimbursement schemes the most frequent and costly form of misappropriation. In this case, Cassandra, a valued junior attorney on track to become a partner at her law firm, is strongly encouraged by a supportive senior attorney to join him in ordering an after-hours meal in clear violation of the firm's meal expensing policy. While Cassandra recognizes that taking such action would be wrong, she is unclear what to do next. Sometimes the desire to do the right thing is fraught with complexities about the right thing to do. The purpose of the case is for students to examine the competing interests Cassandra faces in relation to the responsibilities she owes to her employer, colleagues, clients, profession, and herself.

Research has shown that in the private sector, values-based ethics programs are more effective than compliance-based ethics programs (Trevino et al. 1999). Since religious affiliations are a significant driver of values-based behavior, it is appropriate to investigate the means of formally applying a values schema rather than allowing such factors to determine the pedagogy on an ad hoc basis. This paper uses the example of the Catholic Church’s Apostolic Constitution Ex Corde Ecclesiae as a guide for designing and implementing a values-based ethics course to fulfil the educational ethics requirements to sit for the CPA exam. A classroom strategy is presented for use that helps students select priorities that align their values with a successful career in accounting. The paper then addresses the process of teaching students how to address and reconcile individual values, organizational culture, social mores, and the client’s expectations.

On May 13, 2014, a fire due to the combustion of accumulated methane gas in the Soma Eynez Mine in Turkey killed 301 miners. This case chronicles the events on the day of the accident and investigates the factors leading up to it. It depicts the chaos and confusion resulting from missing emergency protocol, inadequate responses of major stakeholders such as safety experts in the mine, company executives, and the political leadership at the ministry and prime ministry levels. It shows how the interplay of a culture of leniency towards mining safety, insufficient mining policies and even less effective inspections coupled with nepotism and the local population’s desperation for work, all led to serious neglect in a major mine resulting in needless deaths. The Soma Eynez Mine disaster highlights how corporate greed fed into breaches of mining protocol and ethical conduct, eventually leading to the bankruptcy of a mining conglomerate and the imprisonment of 14 men.

Dr. Garrett Johnson received a call from the Texas Department of Criminal Justice asking if he would be interested in filling prescriptions for pentobarbital. Suddenly he faced a controversial issue - providing a drug used for the lethal injection of convicted criminals. Apparently big pharma was discontinuing the manufacture and sale of drugs used for human executions - primarily due to mounting pressure from death penalty activists and shareholders, legal appeals by inmates, media reports of botched lethal injections, etc. Texas saw the solution by using small local compounding pharmacies that were less visible to the public. Should Garrett fill this lucrative order knowing how the State would use the drugs? The case presents the ethical and strategic issues that Garrett faces - having just graduated and started his own compounding pharmacy - in making this decision.

This case study focuses on how divergent cultural norms can impact ethical decisionmaking between a superior and subordinate in a high-pressure workplace. In order to ensure that today’s business students (and tomorrow’s business leaders) adhere to the highest standards of ethical conduct in an international and multicultural environment, it is imperative they recognize and respond appropriately to different cultural views of ethics. In the accompanying case, Jane, a Chinese national living and working in the United States, encounters multiple ethical dilemmas during her employment at TrustUS. Readers are introduced to important cultural factors that differ between Eastern and Western societies (such as Power Distance and Collectivism) and are asked to apply these concepts to gain insight into how cultural background might influence the ethical decision making of a professional in a managerial accounting context.

This teaching case is based on the multinational group IKEA, which designs and sells ready-to-assemble furniture. The case is a useful classroom exercise to identify the link between business decisions and their tax implications. The case questions challenge students to consider the differences in tax planning, tax avoidance, tax mitigation and tax evasion. The facts provide a timely and relevant setting to discuss global dimensions of taxation and corporate social responsibility from an ethical perspective.

This instructional case explores ethical and leadership issues within the context of public accounting. The case examines one senior manager in a public accounting firm who failed to receive an anticipated promotion to partner and the resulting discussions and actions that follow. The primary objectives of the case are (1) to increase students’ awareness of select ethical issues commonly faced by auditors as they attempt to serve the public trust, their clients, and their firms, and (2) to consider their own value system in relation to the issues identified in this case. The secondary learning objectives are to (1) increase students’ knowledge of the AICPA Code of Professional Conduct / IESBA Code of Ethics, (2) encourage consideration of the impact of ethical and unethical behaviors by auditors on others within the profession, and (3) illustrate how leadership within an organization influences the behaviors of others.

Often conflicts arises between stakeholders of a firm. Instances where one stakeholder’s needs conflict with the rights of other stakeholders can put managers in a precarious situation. Strict adherence to contract rules, for example, may be the absolute right of the firm but at the same time enforcement of that contractual right or rule may be unduly damaging to another stakeholder. Managers in these situations may seek to find a balancing act between the two conflicting sides in order to maintain the balance that prioritizes the competing and conflicting responsibilities. The following case study, based on an actual managerial decision in an industrial setting, seeks to bring the lessons of balancing competing interests into harmony, as best as possible, in order to pursue the survival and success of the enterprise while realizing that all stakeholders are vital to the said success and survival.

Ethics education has become a priority at many business schools. A common pedagogical strategy in business ethics education has been to encourage students to deliberate and reason about cases and dilemmas. However, relatively little is known about how students actually reason, by default, about business ethics cases and dilemmas. In a large-scale study with undergraduate management students, we investigate how students reason about ethical dilemmas in business. Our results suggest that, after making an initial decision in a dilemma, students rarely changed their minds after deliberating over an extensive set of reasons for both sides of the dilemma. Students evaluated reasons in a way that preferentially supported their initial decisions. This post-hoc evaluation of reasons to preferentially support initial decisions also had implications for decision entrenchment: students actually tended to become more confident in the superiority of their initial decisions after deliberating over the reasons for both sides. We discuss the challenges that our findings pose for teaching business ethics.

In this study, Open Mind – an interactive learning platform – was introduced as a pedagogical tool in developing students’ intellectual humility using a sample of 35 upper level undergraduate business students enrolled in a business ethics course in the mid-Atlantic region of the U.S.. Students completed the 5-step Open Mind learning assignment as a measure of intellectual humility during the first four weeks of class. Class lectures were concurrently given while students completed the Open Mind exercise. Students were subsequently required to debate a controversial topic during the remaining 11 weeks of the class. Various grading rubrics as well as skill assessment matrix are provided to assist faculty in adopting this learning platform in their classrooms. Initial evidence showed that Open Mind was efficacious in fostering student intellectual humility. Implications for teaching business ethics using Open Mind to cultivate intellectual humility are discussed.

The study investigated the difference of attitudes towards business ethics between students who have studied a business ethics course (n=88) and those who have not (n=94) at the University of Malawi in Malawi. It was hypothesised that students who had undergone the course would have more positive attitudes towards business ethics than those who had not. We employed the Attitudes towards Business Ethics Questionnaire (ATBEQ) and used t-test to measure the difference. The results were surprising as most items (23/30) showed no significant difference in attitudes towards business ethics by students who had undergone the course from those who had not. Out of the seven that showed significant difference, five of the items showed more positive attitude towards business ethics by those students who had undergone the course than those students who had not. This shows that there is something positive as regards the methods of teaching business ethics at the University, but requires leveraging. The paper concludes by recommending three leveraging points that the University of Malawi can adopt in teaching a business ethics course.

Contributing to the efforts to foster business postgraduate students development toward becoming responsible business leaders is the goal of this study by examining the state of responsible management education in business postgraduate programs in Sudan. We examined perceptions and attitudes toward responsible management and its education among postgraduate-level students and constructed a comprehensive framework appropriate for developing responsible management education programs in under-developed countries. This study’s data were gathered via a structured questionnaire answered by 106 postgraduate business students from the largest four Sudanese business schools and facilities. The students were distributed among the management, finance, and marketing fields. The students exhibited affirmative corporate social responsibility (CSR) perceptions and attitudes with a heightened focus on acting ethically and a diminished focus on financial considerations. A key lesson learned from this study is the need for the continued development of CSR and general ethics across business school curriculums in Sudan.

“Collective impact problems” refer to situations where there is a collective harm or benefit, but where no single action seems to make a difference one way or the other. Collective impact problems arise when considering several pressing ethical issues in business, such as shareholder and consumer activism, business and climate change, factory farming and animal welfare, fair-trade and sweatshop labor, and corporate philanthropy. Unfortunately, business ethics textbooks do not explicitly deal with collective impact problems and, as such, students may be lacking the theoretical and practical skills necessary to deal with issues of significant moral concern. This paper helps to address this gap by introducing the reader to some collective impact cases in business ethics, detailing the challenges that collective impact problems pose for consequentialist and non-consequentialists alike, and highlighting some of the promising pedagogical benefits of using collective impact cases in a business ethics class.