Debate can be a useful way to engage students with topics and stimulate discussion on what might appear to be a seemingly straightforward concept. This article describes a modified debate activity in which groups of six students debate preassigned topics in front of their classmates. The activity is designed to help students better understand how personal ethics and decision making can be influenced and challenged by various policies, procedures, and stakeholders. This article provides lesson planning suggestions, student handouts, and marking rubrics. This activity can be incorporated into any undergraduate or graduate level course that has content dealing with ethical decision making.

The paper presents an experiential exercise in which students, both individually and in teams, evaluate a cost-saving proposal to close two domestic assembly facilities and open a maquiladora facility in Mexico. Students are presented with strong statements in support of and against the proposal from a number of varied stakeholders and asked to make a decision on the proposal. Subsequent to this decision, students are asked to reconsider their decision in light of some potential personal consequences this decision might have for them and their family. The exercise facilitates a discussion of stakeholder analysis from the perspective of normative stakeholder theory as well as how ethical decisions might be affected by personal considerations.

The concepts behind three of the principal normative ethical theories (utilitarianism, deontology, virtue ethics) are evident in a real-life scenario. This case study involves videotapes recorded from inside Grootvlei Prison, Bloemfontein, South Africa in 2002. Prisoners captured sensational footage of warders selling alcohol, drugs, loaded firearms and juveniles for sex to inmates. It was footage every journalist would want to broadcast and it was for sale to the highest bidder. The country’s three flagship current affairs programs, broadcast on three different channels, were each approached to buy the footage. Each of the television channels operates under different business models: one is the public broadcaster; another a free-to-air private channel; the third is a pay channel and part of a multinational listed company. Upon analysis it is clear that each executive producer/company espoused different ethical philosophies, yet each decision was ultimately ethical. The reasoning and philosophies of three ethical theories are highlighted in business decision-making, commercial judgments as well as journalistic choices.

This paper describes the “Ethics Project”, a semester-long entrepreneurial activity in which students must make real-life decisions and then reflect upon their decisions. The Ethics Project asks students to think of something good to do, something that adds value to the world, and then do it. Along the way, they must navigate problems of opportunity cost or feasibility versus desirability, must anticipate and overcome strategic and ethical obstacles, and must ensure they add value, taking into account their costs. Rather than role-playing through case studies, students live through real-life case studies which result from their own choices. When properly administered, the Ethics Project trains student to be principled leaders who integrate ethical principles into strategic decision-making, and who can discover and overcome their own moral limitations.

Pressures are mounting upon Australian retailers including their ability to grow profit. Price deflation for many items, a lack of wage growth, and, the rise of huge online platforms is just some of the factors now creating difficulties for retailers. In the absence of sales growth, profit can only be improved with a focus on the cost side of the business. And, it is this focus that has brought about the potential for unethical decision making. This case study examines the role of accountants in influencing this decision making. Accountants are often seen as the experts when it comes to cost control. Consequently, they have a unique opportunity to use their position to help ensure that when governance processes surrounding cost (and profit) management are established, or when key decisions are made, these are undertaken on an ethical basis. This teaching case explores this issue within three scenarios relevant to the current Australian retail industry. Firstly, the ethical concerns of the use of power by the big retailers to reduce costs within international and domestic supply chains are examined. Secondly, recent instances of questionable practices to inflate profits through rebate, and other, accounting methods are analysed. Finally, the design of remuneration systems is discussed within the context of whether these are creating unethical biases within organisational decision making.

This case describes an ethical dilemma faced by the Four Seasons Resort Bali at Sayan in September 2015. The resort had hosted a ceremony which appeared to be, on pictures posted on social media, the wedding of a homosexual couple. A local uproar ensued, and several stakeholders, including the local government, considered the event an outrage – same-sex marriage being illegal in the country – and the sales executive faced criminal charges of blasphemy, as the use of Hindu symbols was considered offensive. The case should make students reflect on the nature of several moral dilemmas that emerged in this specific hospitality context, and ask themselves questions like “who is responsible for the dismay?, has the dilemma been solved adequately? and, more generally, how should international companies deal with such matters?”

This case study attempts to frame the ethical considerations between hiring a known smoker over a non-smoker in today’s cultural climate. Referenced data from a parallel project gauging the likelihood of Human Resources representatives to hire smokers and accommodate them in the workforce could help manage the response and critical thinking components of the case scenario. Questions also arise as to whether it is advisable for employers to take particular attitudes toward smoking in the workplace. This is not only in the interest of the health of employees, customers and clients, but is also on the basis of a concern that employers may otherwise expose themselves to lawsuits where employees may, on the basis of illness contracted due to a smoking environment supported by an employer, sue for the costs of care and income.

This article contributes to the conversation on the implementation of the Principles of Responsible Management Education (PRME) by reflecting the authors’ specific experiences of being lecturer and student in delivering/engaging with the Principles. It gives voice to these roles, which is largely absent from the extant literature that instead focuses most frequently on macrolevel, institutional motivation and programme development. The work provided outcomes that met institutional performance development requirements, teaching and research outputs. It provided an integrated learning and employment opportunity as an enhancement to the student’s degree. Yet despite these positives, as this article reveals, there is an uncomfortable sense of contradiction between the micro-practice of this teaching and learning experience, and the broader management pressures exerted by UK universities as institutions. The implication is that the possible systemic change that frameworks such as PRME may achieve is constrained by these contradictions.

We argue that modern approaches to teaching Corporate Social Responsibility (CSR) rely heavily on abstract descriptions of poorly framed problems. Such problems often point to a reality that does not favour the development of CSR. Instead it creates a level of abstraction between “business” and “social responsibility” because there is no real experience of the challenges of integrating CSR into business practice. The number one challenge of making CSR work is integrating it into culture and business practices. To assist in helping the future leaders of tomorrow understand their studies, we propose that a deeper integration between theory and practice is important. In this paper it is argued that this deeper integration can be achieved using small simulations in which students attempt to integrate CSR into real world situations and reflect on this experience. The reflection enables them to capture insights that are often absent from abstractions such as case studies. We offer an action research study to demonstrate how this reflective cycle works in two separate courses where this approach was applied. From this, these lessons are developed into a discussion where future directions are discussed.

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.