The curricula of the undergraduate study programs on Zakat and Waqf management in Indonesia are still in their early stages of development. In this research, we aim to evaluate these curricula using a competency-based approach towards several study programs. Specifically, we compare the needs of Zakat and Waqf management with the curricula of undergraduate study programs in Indonesian universities. To fulfil our objective, we conduct several interviews with the program heads and practitioners. We also propose a particular curriculum for the (...) study programs on Zakat and Waqf management. For this purpose, we apply a comparative research method and engage in qualitative research. Our results show that some competencies are not accommodated in the current curricula to meet the expectations of the Zakat and Waqf management. Therefore, we argue that it is important to change these curricula content to achieve the expected competencies. (shrink)

This research looks at how yoga can contribute to business ethics education in MBA programmes. The effectiveness of yoga practice in breathwork, movement, and meditation was evaluated using a Randomised Controlled Trial on participants of Executive MBA programmes. Half the participants (n = 125) were assigned to the intervention group and the other half placed on the waiting list for the next programme and used as the control group. Mediation analysis was used for statistical analysis to measure the influence of (...) yoga on the participants’ performance in business ethics related courses and to quantify the influence of mindfulness which is a mediating variable. Statistical analysis revealed that the increase in performance in business ethics related courses through mindfulness and as a direct increase through yoga were significant. Two thirds of the enhancement of performance came through mindfulness while the remaining one third came directly from yoga practice. (shrink)

Environmental, Social, and Governance (ESG) investing is increasingly popular (Giese, Lee, Melas, Nagy, & Nishikawa 2019), and is now percolating into sustainability textbooks and pedagogy. This is problematic because many faculty teaching sustainability do not have a background in finance, and thus find teaching ESG challenging. This paper develops pedagogical resources to teach the fundamentals of ESG investing, be that in a Foundations of Sustainable Management course or a Business Ethics course. We do this by developing four learning objectives: (1) (...) Understand the ESG basics, including why ESG investing is important to investors and, for faculty, outlining where it might be appropriately placed in an ethics or introduction to sustainability class, (2) Define ESG Investing and discuss how ESG investing strategies differ from regular investment strategies, (3) Identify the primary methods to choose ESG investments, the related ESG rating systems, and the primary proprietary investment options based on these screening rules, and (4) Identify ESG options available to investors that meet their risk preferences. (shrink)

La Oroya, Peru, and Herculaneum, Missouri, USA, are two cities 4,000 miles apart but beset with common health and environmental risk: high levels of lead contamination. A key participant in this unfolding tale of environmental disaster has been The Renco Group, a privately held investment holding company based in New York. This case study sheds light on The Renco Group’s Corporate Social Responsibility (CSR) in a developing country (Peru) as distinct from CSR in a developed country (USA) by presenting the (...) distinctive set of formal and informal forces that shape the ethical outcome. The question – one which animates much of this case – is what mechanisms exist that work either collectively or individually to encourage or even require a privately-owned firm to act in a socially responsible manner or, more modestly, to cease activities that are deemed to harm society or the general welfare in a multi-country context? (shrink)

The emergence of the COVID-19 pandemic created considerable challenges for the food supply chain. One of the industries hardest hit was the agricultural and agri-foods industry. This industry has long faced worker shortages and regularly relied on temporary foreign workers. In this case, Roosters, a chicken processing and production company in Vancouver, British Columbia, Canada, had just come off a very costly 12-day closure following a COVID-19 exposure risk in two of its processing plants. With the company back in operation (...) a new safety policy has been implemented to limit future virus exposure and shutdown risks. The policy, however, targets a small group of temporary foreign workers, one of whom is challenging the lengths the company can go in the name of protecting employees from the virus and the company from losses due to closure. (shrink)

What might seem like a small ethical transgression by an individual can lead to a series of subsequent decisions, and result in serious fraud. This can not only impact the individuals involved and their organizations, but also erode public trust in firms and institutions. When Brian Sweet left a position with the Public Company Accounting Oversight Board (PCAOB), an organization that oversees the inspection of audits, and went to work for KPMG, one of the large accounting firms whose audits he (...) had inspected, he took with him confidential information that he thought could prove useful in his new position. Sweet subsequently shared confidential information with his new employer, and over the next two years acquired additional confidential information through contacts at PCAOB. Debra Kaufmann, a KPMG audit partner, was faced with a decision about how to react when Sweet shared confidential information that she believed neither she nor KPMG should have. (shrink)

Teaching the nuances of ethical decision making is particularly challenging in fully online, asynchronous courses where real-time discussion is not an option. Digital simulations, in the context of an integrative online ethics course, can offer applied learning and assessment experiences. However, scholarship on the impact of digital simulations for teaching ethical decision making is limited. The purpose of this study is to explore whether digital simulation used as an assessment for ethical reasoning and complex decision making is effective in helping (...) business students heighten their awareness of values in tension and discern ethical paths to resolution. We conduct an exploratory analysis of two ethics simulations used in teaching nine graduate business ethics classes offered in an asynchronous, online format. We discuss the results in terms of the Markkula Center for Applied Ethics’ five-step ethical decision making framework and outline implications for teaching and future research on business ethics simulations. (shrink)

There is a growing need to identify what really can converge classroom learning to the real-life practising of ethical principles. We examine if the effectiveness of ethics education can be improved through meditation-based mindfulness intervention. Our baseline experiment is a procedurally modified version of the anagram exercise (Ruedy and Schweitzer 2010) for measuring unethical behaviour. We introduce a brief meditation intervention to induce instant mindfulness. Our findings indicate substantive evidence confirming the positive effect of the state of mindfulness on ethical (...) behaviour. Subjects in the meditation group engage in more low-level cheating compared to the control group who cheated more severely. Gender and academic grade do not influence ethical behaviour. Mindfulness fosters composure, mental poise, and a conducive environment for upholding ethical values, as indicated by a lower incidence of cheating in our study. We propose to promote a learning environment with mindfulness intervention in educational programmes. (shrink)

For centuries, outside business organizations have sought to enter into business relationships with indigenous populations, often benefitting both parties. However, the power imbalance that foreign settlers had over indigenous peoples often led to exploitative relationships whereby the indigenous people were marginalized and at times treated inhumanely. While the nature of trade and relationships has changed over time, the special status that native tribes enjoy in U.S.A. continues to attract attention from business enterprises. In the past few years, various organizations have (...) found it advantageous to their business interests to engage in transactions with Native American tribes. Three specific examples are described: Allergan transferred patent rights to a tribe to circumvent a U.S. patent review panel; Tesla opened a store and service center on native land in New Mexico to get around the state’s dealership laws; and Lume Cannabis Co. opened retail stores on native lands in Michigan near communities that had decided to not license recreational cannabis stores. All three examples raise questions over the ethics of buying access to native sovereignty. Students are asked to apply ethical theories to try and identify what distinguishes ethical and unethical transactions. (shrink)

This classroom exercise uses the movie Jojo Rabbit to teach students Kohlberg’s three levels and six stages of moral development. This is a helpful way to teach the concept of moral development because it helps students to visualize the nature of each of the stages and how one might move through them. It is appropriate for both undergraduate and graduate classes in management principles, ethics, organizational behavior, and leadership. The exercise can be completed in a 60 or 90 minute class. (...) Student feedback is very positive. (shrink)

Can business ethics textbooks and modules prepare business students to manage ethical challenges if they bypass students’ personal ethics? This paper is an academic reflection by a Higher Education, business ethics tutor in the UK and Ireland. It charts a pedagogic journey of moving away from lecturing based on the contents of the standard, “impersonal”, business ethics textbook, to moving towards facilitating interaction among students about their ethics in all parts of life, and especially “at work” in their part-time employment. (...) The rationale for this pedagogic shift is supported by excerpts from Journal of Business Ethics Education (JBEE) articles and by current, UK, Higher Education (HE), quality frameworks. Qualitative student feedback on their experience of this more personal design of a business ethics module is included. Ten exercise suggestions and resources are offered. Business ethics textbook authors and tutors are recommended to begin their content with exercises in personal ethics. (shrink)

We build on the work of Moore and Gino (2015) and of Rest (1983, 1986) to develop the Ethical Guardrails Model (EGM). The EGM shows students how personal behaviors, relationships, and habits can help them to avoid ethical mistakes in the workplace. The EGM illustrates the components of ethical business behavior, incorporates a new deliberative component, specifies five ways in which ethical behavior may become derailed, and describes practices that can help a person to avoid derailment. We also describe our (...) use of the EGM in the business ethics classroom, an experience that has changed our approach to teaching business ethics. (shrink)

Over 200 lawsuits were filed against the Hertz rental car company by former customers who were arrested as a result of the company’s poor inventory control system and its implementation of two business practices which led to the filing of unsubstantiated stolen car reports with police. According to a whistleblower, these practices essentially meant Hertz was using police “as a repo company and the court system as a collection company” (News Nation 2022, 4:24). Consequences to the individuals who were falsely (...) charged with theft included financial hardship, job loss, reputational damage, child custody problems, the trauma of arrest sometimes at gunpoint, and the traumatic experience of being jailed. This case study calls for students to analyze the company’s actions from the perspectives of ethical theories and decision making, as well as corporate social responsibility. (shrink)

There have long been debates about the teaching of business ethics. Should business ethics be taught like functional business courses like marketing, law and strategy using behaviourist or teacher centred models in business courses? Or should adult learning methodologies adopt Socratic method with reflective practice as a means of promoting ethical self-awareness and enhancing personal development in meta-cognition and learning? This paper canvases literature pertaining to how business ethics and fields such as CSR should be taught. It outlines the methodological (...) differences between pedagogical versus andragogic approaches and focuses on Socratic and reflective practice approaches. Extracts from student assessments including comments, feedback, and insights, from a number of MBA ethics and management subjects in different universities are presented. This provides evidence of the effectiveness of these approaches in enhancing participants’ abilities to engage in ethical reflection and decisions, validating the process as an appropriate and effective educational method. (shrink)

This teaching case focuses on Diversity, Equity, and Inclusion (DEI) at a museum. At the beginning of 2021, the organization found itself in a crisis when more than 2,000 community members and 85 anonymous employees demanded the resignation of the museum’s President due to the language he defended in a job posting advocating for a job applicant to diversify audiences while “maintaining the traditional white core audience of the museum” (Salaz 2021). Students take on the role of an external consultant (...) to assess DEI maturity at the museum. The case challenges students to propose implementation and impact metrics for a DEI action plan. The case facts provide a timely and relevant setting to discuss DEI challenges in not-for-profit organizations. (shrink)