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41. Journal of Business Ethics Education: Volume > 11
Richard S. Simmons Integrating Ethics into an Undergraduate Tax Planning Course at a University in Hong Kong
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Recent scandals involving accounting firms raise serious concerns about ethical attitudes in the provision of professional tax services. Enhancing the ethics education of prospective tax professionals presents a means through which this situation can be improved. In order to promote such educational development, this study describes the infusion of an ethics intervention in a tax planning course at a university in Hong Kong. Also, the findings of an exploratory survey into theeffect of the course on student attitudes towards the ethicality of tax avoidance and evasion are reported. The findings show that student attitudes towards the ethicality of tax avoidance, but not towards tax evasion, became more critical following the course. Several opportunities for future research are proposed.
42. Journal of Business Ethics Education: Volume > 11
Marianne Marar Yacobian, Leslie E. Sekerka Business Ethics and Intercultural Management Education: A Consideration of the Middle Eastern Perspective
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Multinational corporations (MNCs) have brought attention to the challenges of business ethics in intercultural settings. A lack of understanding regarding cultural pluralism in business ethics education has motivated some scholars to consider a broader lens, one that recognizes the influence of religion (Spalding and Franks 2012). Management awareness of the similarities and differences that stem from deeply held beliefs is essential, as unstated thoughts and feelings caninfluence starting assumptions, even before ethical decision-making processes begin. If deeply entrenched cultural traditions and religious values remain implicit and/or misunderstood, collaborative efforts may be derailed due to an inadvertent lack of respect and understanding. Because many Westerners remain unfamiliar with Muslim-based beliefs, the authors advance business ethics education by offering an overview of business practices in the Middle East. A modeland exercise are presented as tools to promote awareness of cultural perspectives. This platform for understanding will help adult learners see how their personal origins can shape and influence management thought.
43. Journal of Business Ethics Education: Volume > 11
Jennifer Cordon Thor, Kenneth M. York, T.J. Wharton It’s Different Because It Affects Me: An Experiential Exercise in Ethics
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Ethics education in higher education often uses a model that allows students to apply ethical theories to a hypothetical dilemma in order to make a decision. However, it is rare that students directly experience the effects of unethical decision making by others. This paper presents an in-class exercise that provides a concrete experience. The exercise gives students the experience of being the victim of unethical behavior, and subsequently allows them to apply basic ethicaltheories to a real life situation. It is suitable for courses in legal environment of business, ethics, and organizational behavior, at the undergraduate or graduate level. When used in a business ethics class, more emphasis can be placed on developing various ethical constructs. A narrative for how this exercise was used in an undergraduate Legal Environment of Business class is provided, along with a list of other experiential exercises that are available to teach ethics.
44. Journal of Business Ethics Education: Volume > 11
David S. Waller, Lynne M. Freeman, Gerhard Hambusch, Katrina Waite, John Neil Embedding Ethics in the Business Curriculum: A Multi-Disciplinary Approach
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In response to recent corporate ethical and financial disasters there has been increased pressure on business schools to improve their teaching of corporate ethics. Accreditation bodies, such as the Association to Advance Collegiate Schools of Business (AACSB), now require member institutions to develop the ethical awareness of business students, either through a dedicated subject or an integrated coverage of ethics across the curriculum. This paper describes an institutional approach to the incorporation of a comprehensive multi-disciplinary ethics framework into the business curriculum. We discuss important implications for the assessment of ethics within institutional assurance practices, and address critical issues related to the support of academics whenrequired to incorporate new ethics material within their subject which may be outside their field of expertise. As an example, the successful application of the framework within the marketing discipline is presented and discussed.
45. Journal of Business Ethics Education: Volume > 11
Wayne F. Buck A Theory of Business Ethics Simulation Games
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This article discusses the use of computer-based simulation games to teach business ethics. The current theory of business ethics simulation games (BESGs) is built on two axioms. The first is that BESGs are best used to teach students ethical principles, and the second is that this is best accomplished by presenting students with ethical dilemmas. This article disputes both of these axioms and proposes new theory. The purpose of BESGs, on the new theory, is to induce in students certain thought processes, not to simulate business situations. According to this new theory, simulation games should be designed to induce in players decision-making processes analogous to those of managers and employees confronted with ethically fraught decisions that have no obvious right or wrong answer. These ethical conundrums involve balancing risks to others and benefits for oneself in the course of ordinary, everyday work. This new theory is illustrated by describing a BESG designed by the author and currently used at several colleges and universities.
46. Journal of Business Ethics Education: Volume > 11
Dennis Wittmer, Kevin O’Brien The Virtue of “Virtue Ethics” in Business and Business Education
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This article offers an approach to advance the use of virtue ethics in the training of business managers and leaders, as well as in the education of business students. A thesis is that virtue ethics offers a valuable way to think about how we want to be and what we should strive to become qua businessperson, manager, and leader. The article provides a framework for thinking about virtue ethics in the context of business and leadership, with emphasis on building trust in organizations. It includes a brief summary of Aristotelian virtue ethics, core concepts, and how they apply to management and leadership decision-making. The article concludes with a summary of an approach for teaching a virtue ethics module, which has evolved over the past 20 years. Included are exercises, a survey tool, and a business case as components of the module. The module has been used in corporate training, as well as graduate and undergraduate business education. It is hoped this approach will spur others to explore other ways to bring virtue ethics to business and business education.
47. Journal of Business Ethics Education: Volume > 11
Ruud Welten Case Studies in Business Ethics: A Hermeneutical Approach
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Business ethics exists only because people do business—hence applied ethics—and like other forms of applied ethics, it is based on two poles: (ethical) theory and (entrepreneurial) practice. But what is their exact relationship? And what about the role of the case itself, which is always a narrative? Case studies are neither merely practical nor purely theoretical. Education and training as well as academic and popular debate regarding business ethics often involve the use of case studies. This contribution is a hermeneutically oriented exploration of the role case studies play in business ethics training. To that end, I will introduce an interpretative concept Paul Ricoeur developed in his 1986 Du texte à l’action and his 1965 study of Freud De l’interprétation.
48. Journal of Business Ethics Education: Volume > 11
Angelo Carlo S. Carrascoso Integrated Business Ethics Education Through Business and the Liberal Arts
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Despite the notable roles that the liberal arts and ethics have played in business education, both domains are regarded as educational burdens rather than opportunities for business to improve its role in society. This paper seeks to change the discourse by reconstituting the mostly adversarial relationship between business and the liberal arts. Undertaking this requires the liberal arts to embrace practical education and business to rediscover its foundation in the liberal arts. The improved dialogue between these domains enhances the internal dimension of student learning which refers to delivered content. However, sustaining the degree of interaction necessary to create high quality content greatly depends on external enabling conditions which include faculty attitudes on collaboration and the level of institutional support for initiatives that promote interdisciplinarity. The outcome of this reconceptualization is a relevant, holistic and strongly grounded student educational experience. It also provides the groundwork for an Integrated Business Ethics Education framework that properly reflects the integration of the internal and external aspects of student education.
49. Journal of Business Ethics Education: Volume > 11
James E. Fisher, Denise Guithues-Amrhein Ethics Without Borders
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John Berry, a risk manager for a U.S.-based pharmaceutical firm (Best Co.), is assigned additional responsibilities when his territory is expanded to include the South America region. When an employee in one of Best Co.’s South American manufacturing facilities dies in a work-related incident, John must determine an appropriate response. In a business context that is increasingly global, ethical decisions are further complicated by cultural differences. This case considers thefactors influencing John as he weighs his options on how to resolve this incident. The case further considers how cultural differences coupled with John’s limited cross-cultural sensitivities and personal viewpoint might inevitably skew his judgment. San Luis, the disguised name for this South American locale, is less litigious than John’s home country, the U.S. In light of these differences, the case raises a number of ethical questions. For example, how should an international corporation compensate an employee’s family for the employee’s work-related death – if at all? Are John’s own cultural limitations preventing him from doing the right thing?
50. Journal of Business Ethics Education: Volume > 11
Andrea L. Santiago, Fernando Y. Roxas Reaching Out to Survivors: Typhoon Haiyan, Philippines (A) and (B)
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This case illustrates the dilemma facing a medium-sized family business, EMME Logistics and Security Agency that wanted to do more for the victims of the 2013 Typhoon Haiyan. About a third of the company’s personnel had family in the hardest hit areas and were anxious to go to find out if their relatives had survived the wreckage caused by the strongest typhoon ever to hit landfall in the Phillipines. Committing the company’s resources to the relief operation would behampered by a damaged infrastructure and the breakdown of civil order. There would also be significant costs associated with disrupting normal business operations and diverting resources. How much humanitarian assistance should businesses shoulder in response to such events? How should businesses better plan for such disasters?