1.  79
    An examination of differences in ethical decision-making between canadian business students and accounting professionals.Jeffrey R. Cohen, Laurie W. Pant & David J. Sharp - 2001 - Journal of Business Ethics 30 (4):319 - 336.
    This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...)
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  2.  53
    Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting. [REVIEW]Jeffrey R. Cohen, Laurie W. Pant & David J. Sharp - 1992 - Journal of Business Ethics 11 (9):687 - 700.
    This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...)
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  3.  87
    Integrating ethics content into the core business curriculum: Do core teaching materials do the job? [REVIEW]Mark C. Baetz & David J. Sharp - 2004 - Journal of Business Ethics 51 (1):53-62.
    Some business schools have integrated business ethics issues into their core functional courses rather than simply offering a separate ethics course. To accommodate such a strategy, functional faculty members usually teach ethical issues, a task for which they are rarely trained. However, learning materials are available: some core course textbooks provide additional coverage of ethics, and case studies (and accompanying teaching notes for instructors) are also available which cover ethical issues.This paper reports on an analysis of these materials. We find (...)
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