Assurance of Learning (AoL) is a critical component of AACSB accreditation because students need to demonstrate skills acquired in the programs they enroll in. The purpose of this paper is to describe how a business school developed its ethics assessment program to fulfill the requirement of AoL when seeking AACSB accreditation. Three learning goals were identified based on the literature, assessment rubrics were created based on learning goals, and a Harvard Business Case was used as the assessment tool. The result of the first round of summative assessments showed that almost all students at least met the standard of these three learning goals. To close the loop, an ethics module and a one-hour video were added to a junior-level course. In the second round of summative assessment, we added a marginal level of competency to the rubric. We conclude with a plan for future student learning and assessment.

In the aftermath of the accounting scandals of the early 2000s, the accounting profession experienced increased legislation and rules regulating ethical behavior of professional accountants and accounting firms. This paper considers ethics education for professional accountants (particularly Certified Public Accountants (CPAs)) and concludes that there is a need for a broader, principles-based approach to continuing professional ethics (CPE) in the United States. This conclusion is supported by the recent trend toward principles-based global ethics standards and a review of the current professional standards and CPE requirements for ethics education for CPAs. We present tools, such as listing core values, creation of a personal mission statement, and the utilization of a comprehensive ethical decision-making framework, that can be incorporated into ethics CPE courses for CPAs, ethics education in academic programs, and ethical decisions in practice. We also present results from a survey about ethical dilemmas distributed to a sample of CPAs taking CPE ethics courses. Consistent with our expectations, we find that for ethical dilemmas in which professional standards more clearly apply and the facts were less ambiguous, the CPAs in the sample responded with higher average levels of ethicality and more agreement than for ethical dilemmas when professional standards were not as applicable and facts were more ambiguous. Finally, the paper demonstrates how a comprehensive ethical decision-making framework may be applied to ethical dilemmas, particularly those that cannot be satisfactorily resolved using a rulesbased approach and makes recommendations for future research.

This paper assesses the impact of the Giving Voice to Values (GVV) program. The GVV program takes a very different approach to ethics education and shifts the focus from the traditional why actions are unethical to how one can effectively resolve ethical conflict. The GVV program encourages reflection on potential actions and reactions through practice with voicing one’s values. We chose to implement this program in an advanced financial accounting course and encouraged our students to voice their values through scripted role-plays. After implementing this program and empirically assessing the impact of the ethics intervention, we find that students are more likely to speak up and confront unethical actions by voicing their values to internal management, the CFO, and company hotlines after completing the module. While not a primary focus of the study, the intervention also appears to have increased the students’ ability to recognize and increase their sensitivity to ethical issues.

Concerns about business ethics have led many business schools to integrate ethics into the curriculum, with mixed results (May, Luth, & Schwoerer 2014, Wang & Calvano 2015, Waples, Antes, Murphy, Connelly & Mumford 2009). This paper seeks to improve our understanding of business students’ ethics by looking into their identity, a cognitive lens by which students see themselves and interpret their environment (Triandis 1989) and that can be relatively malleable to priming and socializing processes (Vignoles, Schwartz, & Luyckx 2011, Ybarra & Trafimow 1998). Results show that undergraduate students with higher individual and lower collective identities report lower intentions to behave ethically. Moreover, our results show that a business education has the power to influence students’ ethical intentions by altering their individual and collective identities. Our results suggest that business schools should consider the effects of their curriculum and pedagogies on the development of individual and collective identities to educate more ethical business students.

This research aims at exploring the status of integrating Education for Sustainable Development (ESD) in higher management education in the Arab region. The universities in the Arab region have lately emphasized internationalization in their educational policies, aiming at improving their regional and global presence, as a major part of their national reforms. Such transformations will never take hold if education systems are not reformed to foster citizenship, ethics, and social responsibility. Therefore, the study adopted qualitative content analysis of the top 40 business schools that are ranked based on the Quacquarelli Symonds (QS) University Rankings in the Arab Region in 2016, as well as schools acting as signatories of the United Nations Principles for Responsible Management Education (PRME). To analyze the integration of ESD at all educational levels, the relevant literature commonly emphasized upon the adoption of Ethics, Corporate Social Responsibility, and Sustainability (ECSRS). Hence, the content analysis involved critical identification of pre-selected keywords under the ECSRS theme throughout the sampled universities’ online content and “Sharing Information on Progress” reports, in light of institutional, curricular, and instrumental levels, expanding the work of Setó-Pamies and Papaoikomomou (2016). The results revealed that ECSRS is outlined in the sampled universities’ strategies mainly through their mission statements. ECSRS is incorporated to a great extent in the curriculum of undergraduate and postgraduate programs in the form of obligatory and elective courses. Yet, student extracurricular activities did not receive equivalent devotion. As for ECSRS research, over half of sampled universities had dedicated research centers mainly focusing on environmental sustainability, in addition to issuing sporadic publications on various ECSRS topics. Integrating ECSRS in university outreach is still considered marginalized.

Teaching experiments are valuable when it comes to sensitizing students for business ethics that addresses the behavior of agents in modern societies. Many students are coined by the often predominantly individualistic ethical reasoning that they are accustomed to from their living environments. In our classes, we confront them with the volatility of their own ethical behavior by the use of experiments that ideally work with real incentives. We believe experiments to be a powerful tool not only to illustrate theoretical concepts, but also to make students experience the compulsion of economic incentives first-hand. This may lead to the insight that one is more prone to the contingencies of the situation than expected. Experiments may make students question their own behavior and re-evaluate the implementability of their moral ideals - as consumers, citizens and managers.

We address the question: what can experience of narrative film bring to a business student? The medium of narrative film allows discussions of ethical issues, as well as discussions of film as a product in terms of its artistic creativity versus its business goal and its marketing of an underlying ideological position. Hence, we look at films from philosophical (ethical), aesthetic (artistic), and business perspectives. We describe the effort and the outcome of delivering a new course in the business undergraduate program at the College of Business at Stony Brook University in New York, USA. The course was entitled Ethics: Critical Thinking through Film and it was designed to address various business and societal problems through narrative films. A diverse set of films allowed us to discuss questions about problems facing contemporary society, as well as ethical issues arising in business, including workforce ethics, greediness, bribery, whistle-blowing, and fraud.

This study examines ethics-related learning outcomes that emerged from an experience-based project in a personal selling and sales management course. Using qualitative research methods, we classified students’ experiences according to domains of ethical issues associated with personal selling and according to conceptualizations of learning identified in the education literature. Patterns we observed in our data suggest that the experience-based project encouraged learners to employ higher-order thinking about business ethics. Higher order problem-solving about ethical issues helps ensure that lessons students learn about ethical decision making carry forward to their professional careers. Based on our findings, we recommend ways instructors can formulate ethics-related learning objectives, develop learning assessments that measure ethics-related learning outcomes, and design teaching and learning activities that help ensure students learn ethical concepts in a way that will carry forward to their careers.

Today’s managers face a competitive and globalized marketplace, with a multitude of stakeholders demanding their time and attention. The fast pace of this environment can overwhelm them and may interfere with their desire for meaningful work and an integration of their personal and professional values. This paper addresses this challenge by combining stakeholder theory and Catholic Social Tradition to form Catholic Stakeholder Thinking. Possessing values that are shared by managers of diverse faiths and beliefs, it explains how key Catholic social tenets and the resulting normative obligations inform managerial responsibilities to stakeholders. Catholic Stakeholder Thinking is taught and reinforced through the open-ended case method, an approach which encourages managers to critically examine the complexities of an issue. This determines whether their decisions promote integral human development and the common good in solidarity with the poor. The open-ended case method approach anchored in Catholic Stakeholder thinking sharpens managers’ skills and may contribute to personal development. Because of its shared focus on integral human development and the common good in solidarity with the poor, it can be used by managers of good will who hold different (or no) religious affiliations.

How does Creating Shared Value (CSV) differ from Corporate Social Responsibility (CSR)? How can universities teach CSV to students? The aim of this study is to present the case of the Shared Value Living Lab (SVLL) recently carried out at the University of Torino (UniTo), a large Italian public university. Specifically, the paper analyzes CSV related arguments such as building ecosystems and collective impact, and by questioning the role of experiential learning in adult education. The transformative learning theory of Mezirow (2000) assists the discussion and interpretation of the results derived from this research from an intrinsic perspective, as the researchers “interacted” with the participants. The risks and opportunities of teaching CSV concepts are presented side by side with the strengths and weaknesses of innovative learning tools that have already been adopted by universities and business schools. The study contributes to the current literature by showing how students can reframe the problem of CSV, escaping from ordinary meaning schemes. The interaction between the researchers, the students, and the local actors is atypical of a generalist public university. It is also a good example of a triple helix collaboration that can be implemented in other areas of education research.

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.