This case explores the ethical dilemmas faced by Wolfgang Thierse and other board members of the Memorial Foundation for the Murdered Jews of Europe. They must decide whether Degussa AG, a memorial subcontractor, can continue working on the memorial, despite Swiss andGerman media reports that a former subsidiary of Degussa’s, named Degesch, manufactured and supplied the nerve gas that killed Jews and other individuals in the Auschwitz concentration camp. The board’s decision is complicated by negative publicity the memorial has received, by the fact that Degussa has already applied its anti-graffiti coating to some of the pillars that form the memorial’s main design, and by questions of whether the board exercised due diligence when Degussa was originally proposed as a project subcontractor. Students are asked to help Thierse reach a personal decision about Degussa’s continued participation and, in his role as board chair, formulate a discussion strategy for the upcoming, potentially volatile board meeting.

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

This case examines management underpinnings of conducting socially purposeful business in contexts where the labor conditions and ethics are questionable. Shiraishi Garments Company was a Japanese entrepreneurial venture in the clothing industry that evolved into a highlysuccesssful multinational company. After its supply chain had extended into China, some ethical labor issues emerged. The decision point is focused squarely on the company’s CEO, who must deal with conflicting forces stemming from his personal values and professional responsibilities. In exploring the issues, the case illustrates business risks of superficial standards auditing of international operations. The case also describes how multinational firms are often part of the problem and the solution when it comes to ethical labor issues. On these grounds, the case study reveals some alternative approaches to the audit model based on more meaningful partnerships. Implications pertain to successful and ethical supply chain relationships between foreign entrepreneurial firms and the developing economic systems they enter.

New standards adopted by the Association to Advance Collegiate Schools of Business International (AACSB) stress business curriculum-wide learning objectives, of which ethics is a critical part. “Knowledge and skills” in ethical responsibilities are required as part of institutionalaccreditation. An exploratory study offers insight into ethics integration, perceived comfort in teaching ethics, and methods used. The main tension presented balances calls for ethics across business curricula with the assertion that ethics instruction, in the hands of an untrained professor, may do more damage than good. Results suggest that while faculty include ethics in their courses, only slightly more than half have received some kind of ethics training. We also explore ethics pedagogies and found differences between methods respondents used in the classroom and desired learning methods for themselves. We offer insights about and possible explanations for the gaps we found in our study, contextualizing them in new literature. We finish with a brief discussion of how our findings impact accreditation assessment.

Ethics research literature often uses Rest’s Four Component Model of ethical behavior as a framework to teach business and accounting ethics. Moral motivation, including resolve to have moral courage, is the third component of the model and is the least-tested component in ethics research. Using a quasi-experimental design with pretest and posttest measurements, we compare the effectiveness of several methods (traditional, exhortation, reflection, moral exemplar) for developing resolve to have moral courage in 211 accounting students during one semester. Results show that traditional, reflection, moral exemplar methods increased resolve to have moral courage, and that the reflection and moral exemplar methods were more effective than the other methods.

The recent corporate climate in the United States has elicited a newfound emphasis on ethical behavior within organizations. While ethics education is considered to be the responsibility of many entities, organizations typically look to college educators for the ethical development ofpotential employees, causing academics to take a closer look at the components of current ethics education programs. The result has been a debate about the effectiveness of ethics courses. This paper proposes a novel approach to ethics education by aligning its goals and desired outcomes with the components and potential outcomes of adventure education techniques.

The case describes Shell’s evolution within the context of sensitive human rights issues related to oil exploration and exploitation in Nigeria. Given that much of the revenue from Nigerian oil resources was being “siphoned” off by corrupt state governors, the case focuses on issues relevant to government transparency and corruption. It describes Shell’s involvement in the Extractive Industries Transparency Initiative (EITI) and its collaboration with the Nigerian Government to instigate a more transparent reporting on oil revenues. However, since two senior Shell executives involved in EITI and negotiations with the government are about to retire from the company, the prospect of briefing their successors on the complexity of the Nigerian situation brings a number of questions, that still remain to be answered, “to the table”. Learning objective: Participants learn about the invasive nature of corruption and its effect on human rights, but more specifically about the role of a multinational versus the role of the government when trying to deal with such issues. Participants will also learn a great deal about the complexity of sustainability issues for corporations, particularly human rights issues. There is also learning about the scope and limits of corporate responsibility, and the difficulties that all players face in tough market conditions and on a “non-level playing field”. Participants can develop new insights on ways of operating responsibly, creating valuable partnerships and interacting in a global, but socially responsible, context.

This article presents findings from a series of research studies designed to identify classroom teaching practices that can enhance moral reasoning of undergraduate students in business foundational courses. The research, conducted over five semesters at a Midwestern university, resulted in the development of teaching methods and materials that can, when properly sequenced and integrated into undergraduate business courses, increase levels of student moral reasoning as measured by the revised version of the Defining Issues Test (DIT-2). Findings in this research demonstrate that faculty members who are not specialists in business ethics can effect positive increases in student moral reasoning in non-ethics business courses. However, significant time and effort must be invested in case-based moral decision making, and grade incentives for students to engage the use of an ethical decision-making framework are required.

The literature has recognised the fundamental role of teaching business ethics to students earning business administration degrees, but it is hard to find a methodology for teaching this topic successfully. We propose a new management tool—evidence-based administration—for the study of business ethics. The method developed on the basis of this management tool provides a practical vision to the students, motivates them, and favours the development of multiple facets of their education.

This case examines how IBERDROLA, Spain’s leading electricity supplier, shifted the company’s strategic focus to concentrate on sustainability and turned it into a source of competitive edge in a liberalized market. Largely pre-empting the industry obligations that came out of the Kyoto agreement, IBERDROLA decided to put sustainability at the heart of the company’s decision-making processes. IBERDROLA sold off its most polluting facilities and all non-core activities to concentrate on becoming the greenest player on the market. Its success was due to its willingness to walk the talk, to get stakeholders on side, and to demonstrate its determination to be a corporate citizen. An important element of the strategy was to establish a working relationship with important NGOs and effect their involvement with IBERDROLA’s activities. An early and uneasy partnership with WWF/Adena over the production of green energy proved a sharp learning curve for both parties. Then in 2004 a relatively minor event triggered a chain of reactions that led to a revolution in the company’s policy of stakeholder integration. A small group of protected birds was killed when they flew into the blades at one of IBERDROLA’s wind power facilities. When previous similar crises had occurred, IBERDROLA had dealt with them through the time-honoured methods of dialogue and confrontation. This time, IBERDROLA decided to initiate a new approach. They invited SEO/BirdLife (the Spanish Ornithology Society), the oldest Spanish NGO dedicated to the environment, to undertake a study into the implications of similar installations on bird conservation and the environment. The intention is for this collaboration to lead to a strategic agreement between both parties.