Machine generated contents note: Part I: Introduction to Business Ethics. -- Chapter 1: Overview of Business Ethics and This Book. -- Part II: Business Ethics and the Individual. -- Chapter 2: Deciding What's Right - A Prescriptive Approach. -- Chapter 3: Common Ethical Problems. -- Chapter 4: Deciding What's Right - A Psychological Approach. -- Chapter 5: Finding Your Moral Voice. -- Part III: Business Ethics and the Organization. -- Chapter 6: Ethics as Organizational Culture. -- Chapter 7: Managing Ethics (...) and Legal Compliance. -- Chapter 8: Managing for Ethical Conduct. -- Chapter 9: Ethical Problems of Managers. -- Part IV: The Organization and Its Environment. -- Chapter 10: Corporate Social Responsibility. -- Chapter 11: Ethical Problems of Organizations. -- Chapter 12: Managing for Ethical Conduct in a Global Business Environment. (shrink)

This field survey focused on two constructs that have been developed to represent the ethical context in organizations: ethical climate and ethical culture. We first examined issues of convergence and divergence between these constructs through factor analysis andcorrelational analysis. Results suggested that the two constructs are measuring somewhat different, but strongly related dimensions ofthe ethical context. We then investigated the relationships between the emergent ethical context factors and an ethics-related attitude and behavior for respondents who work in organizations with and (...) withoutethics codes. Regression results indicated that an ethical culture-based dimension was more strongly associated with observedunethical conduct in code organizations while climate-based dimensions were more strongly associated with observed unethical conduct in non-code organizations. Ethical culture and ethical climate-based factors influenced organizational commitment similarly in both types of organizations. Normative implications of the study are discussed, as are implications for future theorizing, research and management practice. (shrink)

This book broadens the range of theoretically informed empirical research on business ethics (using data from major American corporations) and addresses the underlying questions about business ethics scholarship. It culminates a decade’s work by the authors—individually, jointly, and with others. The first part of the book addresses the major theoretical questions involved in doing empirical research about normative issues. It addresses the boundaries—methodological, conceptual, and institutional—that too easily separate philosophical and social scientific approaches to business ethics and reviews various ways (...) in which those approaches can be brought close together to benefit research and practice. The second part of the book describes and explains the increasing institutionalization of formal systems designed to manage ethics in organizations. It reviews the state of the art initiatives to foster ethical business conduct and also looks at the relative roles of executives and external policies (e.g., government regulations) in creating meaningful ethical initiatives. In the third part, the focus shifts to individual ethical behavior and how organizations influence it, describing in detail some of the outcomes of organizational ethics initiatives. It also looks at successes, failures, and new prospects in the effort to identify and explain the multiple factors that influence individual ethical behavior. (shrink)

This paper reviews Kohlberg''s (1969) theory of cognitive moral development, highlighting moral reasoning research relevant to the business ethics domain. Implications for future business ethics research, higher education and training, and the management of ethical/unethical behavior are discussed.

Senior managers are important to the successful management of ethics in organizations. Therefore, their perceptions of organizational ethics are important. In this study, we propose that senior managers are likely to have a more positive perception of organizational ethics than lower level employees do largely because of their managerial role and their corresponding identification with the organization and need to protect the organization’s image as well as their own identity. Bycontrast, lower level employees are more likely to be cynical about (...) the organization’s ethics. In order to compare senior managers’ and lower level employees’ perceptions of ethics in the organization, we surveyed randomly selected senior managers and lower level employees in three firms. We found that perceptions of ethics in the organization differed predictably across levels, with senior managers’ perceptions being significantly more positive and lower level employees’ perceptions being more negative. Implications for practice and research are discussed. (shrink)

Previous research has identified multiple approaches to the design and implementation of corporate ethics programs (Paine, 1994;Weaver, Treviño, and Cochran, in press b; Treviño, Weaver, Gibson, and Toffler, in press). This field survey in a large financial servicescompany investigated the relationships of the values and compliance orientations in an ethics program to a diverse set of outcomes.Employees’ perceptions that the company ethics program is oriented toward affirming ethical values were associated with seven outcomes. Perceptions of a compliance orientation were associated (...) with four of these outcomes. The interaction of values and compliance orientations was associated with employees’ willingness to report misconduct. In general, a values orientation makes a greater unique contribution to the measured outcomes when compared to a compliance orientation. (shrink)

This paper outlines three conceptions of the relationship between normative and empirical business ethics, views we refer to as parallel, symbiotic, and integrative. Parallelism rejects efforts to link normative and empirical inquiry, for both conceptual and practical reasons. The symbiotic position supports a practical relationship in which normative and/or empirical business ethics rely on each other for guidance in setting agenda or in applying the results of their conceptually and methodologically distinct inquiries. Theoretical integration countenances a deeper merging of prima (...) facie distinct forms of inquiry, involving alterations or combinations of theory, metatheoretical assumptions, and methodology. This paper explicates these positions, summarizes arguments for and against each, and considers their implications for the future of business ethics research. (shrink)

This article reviews 1 decade of research on cheating in academic institutions. This research demonstrates that cheating is prevalent and that some forms of cheating have increased dramatically in the last 30 years. This research also suggests that although both individual and contextual factors influence cheating, contextual factors, such as students' perceptions of peers' behavior, are the most powerful influence. In addition, an institution's academic integrity programs and policies, such as honor codes, can have a significant influence on students' behavior. (...) Finally, we offer suggestions for managing cheating from students' and faculty members' perspectives. (shrink)

This paper delineates the normative and empirical approaches to business ethics based upon five categories: 1) academic horne; 2) language; 3) underlying assumptions; 4) theory purpose and scope; 5) theory grounds and evaluation criteria. The goal of the discussion is to increase understanding of the distinctive contributions of each approach and to encourage further dialogue about the potential for integration of the field.

We propose extending business ethics education beyond the formal curriculum to the hidden curriculum where messages about ethics and values are implicitly sent and received. In this meta-learning approach, students learn by becoming active participants in an honorable business school community where real ethical issues are openly discussed and acted upon. When combined with formal ethics instruction, this meta-learning approach provides a framework for a proposed comprehensive program of business ethics education.

The social scientific study of ethical-unethical behavior in work organizations is in an early stage of development. This paper discusses some of the problems of conducting social scientific research in this area and explores the potential contribution of experimental research approaches. Both laboratory and field experimentation allow the investigator to test theory-based hypotheses and to study causal relations. Examples are provided of investigations that have applied these methods to the study of business ethics.

Senior managers are important to the successful management of ethics in organizations. Therefore, their perceptions of organizational ethics are important. In this study, we propose that senior managers are likely to have a more positive perception of organizational ethics than lower level employees do largely because of their managerial role and their corresponding identification with the organization and need to protect the organization’s image as well as their own identity. Bycontrast, lower level employees are more likely to be cynical about (...) the organization’s ethics. In order to compare senior managers’ and lower level employees’ perceptions of ethics in the organization, we surveyed randomly selected senior managers and lower level employees in three firms. We found that perceptions of ethics in the organization differed predictably across levels, with senior managers’ perceptions being significantly more positive and lower level employees’ perceptions being more negative. Implications for practice and research are discussed. (shrink)

This empirical study of Fortune 1000 firms assesses the degree to which those firms have adopted various practices associated with corporate ethics programs. The study examines the following aspects of formalized corporate ethics activity: ethics-oriented policy statements; formalization of management responsibilities for ethics; free-standing ethics offices; ethics and compliance telephone reporting/advice systems; top management and departmental involvement in ethics activities; usage of ethics training and other ethics awareness activities; investigatory functions; and evaluation of ethics program activities. Results show a high (...) degree of corporate adoption of ethics policies, but wide variability in the extent to which these policies are implemented by various supporting structures and managerial activities. In effect, the vast majority of firms have committed to the low cost, possibly symbolic side of ethics management (e.g., adoption of ethics codes and policies, etc.). But firms differ substantially in their efforts to see that those policies or codes actually are put into practice. (shrink)

This field survey in a fast food restaurant setting tested the hypothesized influences of two social context variables (role responsibility and interests of group members) and justice evaluations (distributive, procedural, and retributive) on respondents' inclination to report theft and their theft reporting behavior. The results provided mixed support for the hypotheses. Inclination to report a peer for theft was associated with role responsibility, the interests of group members, and procedural justice perceptions. Actual reporting behavior was associated with the inclination to (...) report and with retributive justice evaluations. Implications for future research and for management are discussed. (shrink)

Previous research has identified multiple approaches to the design and implementation of corporate ethics programs. This field survey in a large financial servicescompany investigated the relationships of the values and compliance orientations in an ethics program to a diverse set of outcomes.Employees’ perceptions that the company ethics program is oriented toward affirming ethical values were associated with seven outcomes. Perceptions of a compliance orientation were associated with four of these outcomes. The interaction of values and compliance orientations was associated with (...) employees’ willingness to report misconduct. In general, a values orientation makes a greater unique contribution to the measured outcomes when compared to a compliance orientation. (shrink)

Self-interest has long been recognized as a powerful human motive. Yet, much remains to be understood about the thinking behind self-interested pursuits. Drawing from multiple literatures, we propose that situations high in opportunity for self-interested gain trigger a type of moral cognition called moral disengagement that allows the individual to more easily disengage internalized moral standards. We also theorize two countervailing forces—situational harm to others and dispositional conscientiousness—that may weaken the effects of personal gain on morally disengaged reasoning. We test (...) our hypotheses in two studies using qualitative and quantitative data and complementary research methods and design. We demonstrate that when personal gain incentives are relatively moderate, reminders of harm to others can reduce the likelihood that employees will morally disengage. Furthermore, when strong personal gain incentives are present in a situation, highly conscientious individuals are less apt than their counterparts to engage in morally disengaged reasoning. (shrink)

After years of debate over the importance of ethical conduct in organizations, the federal government has decided to institutionalize ethics as a buffer to prevent legal violations in organizations. The key requirements of the Federal Sentencing Guidelines (FSG) are outlined, and suggested actions managers should adopt to improve ethical compliance are presented. An effective compliance program is more a process and commitment than a specific blueprint for conduct. The organization has the responsibility to create an organizational climate to reduce misconduct. (...) The adoption of a FSG compliance program has the potential to substantially lessen organizational penalties if there is due diligence to prevent misconduct. Federal courts determine the effectiveness of an FSG program after a violation occurs. (shrink)

The pharmaceutical sector, an industry already facing stiff challenges in the form of intensified competition and strategic consolidation, has increasingly become subject to a range of pressures. Crucially, in common with other large-scale businesses, pharmaceutical firms find themselves 'invited' to respond positively to the corporate 'social' responsibility expectations of their stakeholders. Consequently, individual managers will almost certainly be obliged to engage in some form of stakeholder dialogue and this, in turn, means that they will have to make difficult choices about (...) which practices to adopt. This real-world management predicament runs parallel to an academic interest in CSR stakeholder dialogue theory and models. Accordingly, the approach of this paper is to focus primarily on the academic debate surrounding stakeholder dialogue, by reviewing past attempts to research and theorise the subject, by identifying gaps and weaknesses in the literature, and by proposing a new analytical model. The central aim of the proposed new model is to offer a unified, structured, systematic, and comprehensive approach to CSR decision making whilst simultaneously providing a practical framework for CSR executives who face the challenge of responding in an effective manner to stakeholders. The model outlined here is currently being employed to conduct international comparative empirical research into stakeholder dialogue practices amongst UK and German pharmaceutical firms. In the longer term the intention is to use the model to undertake international comparative research encompassing a broader range of countries and industries. (shrink)

Responsibility and accountability of CEOs has been a major ethical concern over the past 10 years. Major ethical dilemmas at Enron, Worldcom, AIG, as well as other well-known organizations have been at least partially blamed on CEO malfeasance. Interviews with Ken Lay, CEO of Enron, after his 2006 fraud convictions provides an opportunity to document his perceived role in the demise of Enron. Possibly no other CEO has had as much impact on the scrutiny and legalization of business ethics as (...) Ken Lay. This analysis is timely because of many information sources now available and the recent Supreme Court decisions on Enron conviction appeals. Using Ken Lay as the focal point, a review of literature provides the background for research questions to explore the role of the CEO in developing an ethical corporate culture. (shrink)

As concepts of corporate social responsibility (CSR) continue to evolve, the predicament facing CSR managers when attempting to balance the differing interests of various stakeholders remains a persistent management challenge. A review of the extensive literature in this field reveals that the conceptualisation of corporate approaches to responsible stakeholder management remains underdeveloped. In particular, CSR practices within the specific context of the pharmaceutical industry, a sector which particularly dramatically depicts the stakeholder management dilemmas faced by business managers, has been under-researched. (...) To address this gap, this paper utilises qualitative, exploratory data, obtained via multiple research methods, to investigate the CSR practices of major pharmaceutical companies in the UK and Germany. The data are employed to critically re-examine and revise a previously published explanatory framework which identifies the management steps involved in CSR stakeholder engagement. The resulting revised explanatory framework is the main contribution of this paper. By abstracting those factors which influence CSR practice, it provides an analytical tool which is designed to be of practical use for business decision-makers when managing their stakeholder engagement activities. Given that the research addresses values and ideals and prescribes practical recommendations for practitioners, it is essentially applied and normative in nature. Ultimately, the framework proposes a set of steps for developing CSR strategies which could help CSR professionals to make a ‘mindset transition’ from a narrower ‘traditional’ approach to CSR to a more innovative way of thinking. (shrink)

This study explores consumer expectations and attitudes related to gender-based price discrimination. Although much research has focused on pay inequalities and gender diversity, considerably less attention has been focused on situations in which men and women are charged different prices based on gender. In two studies, expectations and attitudes toward gender-based price discrimination are examined. In Study 1, two scenarios related to prices at hair salon and dry cleaning services were manipulated to measure expectations and attitudes toward gender-based price discrimination. (...) We found that the nature of the service results in expectations of price differences between men and women. We also found men expect gender-based pricing more than women. In Study 2, qualitative research was conducted to reveal the cognitions that men and women experience when exposed to gender-based price discrimination. (shrink)

Increasing societal concerns regarding the potential deleterious effects of future climate change have galvanized efforts to manage the problem both through reduction of greenhouse gases and through development of plans to reduce the impacts of climate change that cannot be avoided. These critical activities require making decisions under conditions of considerable uncertainty regarding future conditions in physical and human systems. As the focus on providing information about future climate for taking actions to cope with climate change, the science of uncertainty (...) of climate change will develop more and more with the needs of decision makers in mind. (shrink)

Hans‐Georg Gadamer has been criticized by a wide range of feminist scholars who argue that his work neglects feminine aspects of understanding, many of which are essential to sound theorizing about educational contexts. In this essay, Linda O’Neill employs Virginia Woolf’s classic gender analysis both as a foil for Gadamer’s philosophical hermeneutics and as an exemplar of feminist reasoning. Through her striking descriptions of embodied tradition, language, and transcendence, Woolf challenges and enriches Gadamer’s work. Bringing Gadamer into conversation with (...) Woolf offers expanded horizons for philosophers of education who choose to ground their studies of teachers and learners in a feminist epistemology resonant with the rich ambiguity of educational experience. This comparison, O’Neill concludes, suggests that the pluralistic reasoning of feminist inquiry offers engendered, embodied insights absent from Gadamer’s hermeneutics and crucial to what Patti Lather calls “fieldwork in philosophy,” an investigative alternative capable of informing sustainable educational policy, practice, and reform. (shrink)

Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of ethics starting in 2005. We checked these companies’ codes again in 2011 to confirm their continued implementation. Financial restatements were used as a dependent variable to measure improved financial reporting after the (...) adoption of the financial codes. The results confirm that the adoption of a financial code of ethics improves the integrity of financial reporting. (shrink)

There are questions about how ethics is best taught to undergraduate business students. There has been a proliferation in the number of stand-alone ethics courses for undergraduate students but research on the effectiveness of integrated versus stand-alone mode of delivery is inconclusive. Christensen et al. :347–368, 2007), in a comprehensive review of ethics, corporate social responsibility and sustainability education, investigated how ethics education has changed over the last 20 years, including the issue of integration of these topics into the core (...) course offerings. We use Brenner and Molander’s :57–71, 1977) situational ethics survey instrument to examine the effect of the mode of delivery of business ethics education on undergraduate student responses. We found a significant difference on mode of delivery. Studies have also found interesting results in respect of the effect of cultural differences and gender on the effectiveness of business ethics instruction. While not the primary focus of this study, we also looked at the influence of gender and culture on students’ responses. Our results indicate significant differences in respect of mode of delivery and culture. In contrast to other studies, we found that gender was not significant. We did test for any interactive effects of gender, culture and mode of delivery. However, no significant differences were found. (shrink)

De-Signing Design: Cartographies of Theory and Practice throws new light on the terrain between theory and practice in transdisciplinary discourses of design and art. The collection brings together a selection of essays on spatiality, difference, cultural aesthetics, and identity in the expanded field of place-making and being.

This volume addresses the way ethics is taught in American Business Schools. The Editors has assembled a collection of timely essays offering practical experienced-based insights in business education. The authors of these essays address a diversity of topics yet are unanimous in calling for change (even if they occasionally disagree on the best means of accomplishing it). For business faculties seeking to meet this growing and multifaceted challenge within their discipline, this book offers a wealth of useful insights and practical (...) solutions. (shrink)

The Prudent Investor Rule creates a potential ethical dilemma for investment advisors selling over-the-counter financial products issued by their firms. The "opportunity" to defraud investors using complex, over-the-counter derivative securities designed for client-specific risk management is much higher than for exchange traded securities. This paper emphasizes the ethical responsibility held by trustees and their organizations to eliminate potential conflict of interests through internal control and monitoring. Independent evaluations of the performance of investment advisors and independent appraisals of complex over-the-counter securities (...) are important in reducing the risks of conflicts of interest. Recent lessons learned from the corporate ethics crisis and requirements of the 2002 Sarbanes Oxley Act would suggest that conflict of interest must be eliminated with third party validation of derivative pricing. By performing due diligence and validation, the trustee is able to satisfy the requirements under the Prudent Investor Rule. (shrink)

Kraus, O. Biographical sketch of Franz Brentano.--Stumpf, C. Reminiscences of Franz Brentano.--Husserl, E. Reminiscences of Franz Brentano.--Gilson, E. Brentano's interpretation of medieval philosophy.--Gilson, L. Franz Brentano on science and philosophy.--Titchener, E. B. Brentano and Wundt: empirical and experimental psychology.--Chisholm, R. M. Brentano's descriptive psychology.--De Boer, T. The descriptive method of Franz Brentano.--Spiegelberg, H. Intention and intentionality in the scholastics, Brentano and Husserl.--Marras, A. Scholastic roots of Brentano's conception of intentionality.--Chisholm, R. M. Intentional inexistence.--McAlister, L. L. Chisholm and Brentano on intentionality.--Chisholm, (...) R. M. Brentano's theory of correct and incorrect emotion.--Moore, G. E. Review of Franz Brentano's The origin of the knowledge of right and wrong.--Franks, G. Was G. E. Moore mistaken about Brentano?--Kotarbinski, T. Franz Brentano as reist.--Terrell, D.B. Brentano's argument for reismus.--Bergman, H. Brentano's theory of induction.--Kraus, O. Toward a phenomenognosy of time consciousness. (shrink)

Mary Gentile’s Giving Voice to Values presents an approach to ethics training based on the idea that most people would like to provide input in times of ethical conflict using their own values. She maintains that people recognize the lapses in organizational ethical judgment and behavior, but they do not have the courage to step up and voice their values to prevent the misconduct. Gentile has developed a successful initiative and following based on encouraging students and employees to learn how (...) to engage in communication or action to express their values within an organization’s formal and informal value system. The purpose of this analysis is to examine the Giving Voice to Values approach to empowering the individual to take action to deal with lapses in organizational ethics. We examine the role of Giving Voice to Values in business ethics education, considerations for implementing GVV, and recommendations for business educators and corporate ethics officers. We conclude that while GVV is an effective tool, it is not a comprehensive or holistic approach to ethics education and organizational ethics programs. (shrink)