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51. Journal of Business Ethics Education: Volume > 12
Karin Buhmann Introducing Legal Method When Teaching Stakeholder Theory: Enhancing the Understanding of Stakeholder Expectations in Relation to Human Rights and CSR Reporting
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Governments are particularly salient stakeholders for business ethics. They act on societal needs and social expectations, and have the political and legal powers to restrict or expand the economic freedoms of business as well as the legitimacy and often urgency to do so. We draw on two examples: the Business & Human Rights regime from a UN Global Compact perspective; and mandatory CSR reporting. Supplying integrated teaching notes and generalising on the examples, we explain how legal method may help students of business ethics, organisation and management – future managers – in their analysis of governments as stakeholders and their interests that drive expectations on firms. With a focus on analysis for responding adequately to stakeholder concerns,this article contributes to the emerging literature recognising the relevance of public regulation for CSR. More specifically, we contribute to the business ethics literature by explaining how legal method complements stakeholder theory for organisational practice.
52. Journal of Business Ethics Education: Volume > 12
Magnus Frostenson Teaching Issues-Driven Stakeholder Theory
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Teaching stakeholder theory may be difficult because of the constant calls for real-life relevance and application. The article argues that one way of overcoming the difficulty is to focus more on stakeholder issues than on stakeholders as actors. In education, materiality analyses, like the ones often present in sustainability reports, are probably a better way of approaching stakeholder theory than actor-centered approaches that end up in the identification of foreseeable groups ofstakeholders. Focusing on specific stakeholder issues also gives better possibilities to identify relationships and dependencies between stakeholders, which is of high relevance to managerial decision-making.
53. Journal of Business Ethics Education: Volume > 12
Kristian Høyer Toft Teaching Business Ethics to Critical Students—Adopting the Stance of Political CSR
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This paper provides ways of responding to critical students when teaching business ethics and corporate social responsibility (CSR). A common premise of teaching pedagogy is to approach students from their “zone of proximal development” (Vygotsky 1978). To get an understanding of students’ critical prior conceptions, the ideal type of the “liberal communist” (Žižek 2008) is invoked as suggestive of how students might think about business ethics and CSR. Two pedagogical approaches are suggested to address students’ a priori scepticism of business ethics and CSR. First, a framework of political views on CSR is presented. Second, approaching CSR by means of “problem based learning” is discussed. Finally, the paper reflects on the role of the business ethics teacher in light of tendencies towards commodification of education in the global economy.
54. Journal of Business Ethics Education: Volume > 12
Jacob Dahl Rendtorff An Interactive Method for Teaching Business Ethics, Stakeholder Management and Corporate Social Responsibility (CSR)
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This paper presents a theoretical and practical approach to teaching business ethics, stakeholder management and CSR within the framework of the thematic seminar on business ethics and corporate social responsibility at Roskilde University. Within our programs in English of business studies and Economics and Business Administration the author of this article is responsible for this seminar that integrates issues of CSR and the ethics of innovation into the teaching ofcorporate social responsibility, stakeholder management and business ethics. This research oriented seminar provides a unique possibility for teaching CSR with an integration of methodological, theoretical and practical dimensions of business ethics (Rendtorff 2009). The idea is that the thematic seminar represents a tutor supported frame for extended studies of business ethics, stakeholder management and the social aspects of business and entrepreneurship. Each student shall present a paper on the basis of a collection of articles on the topic of ethics and social dimension of business. Moreover, it is required that the student is discussant of two other papers during the course. In addition, students shall prepare interactive participation in discussion of each paper. The sessions begin with a short introduction to the topic by the professor, then student presentations, after this discussant remarks, and finally general discussion followed by an evaluative assessment by the professor. During the seminar the student shall present both theory and case discussion so that we find a close interaction between theory and practice in the presentation. In the following, the paper elaborates on this development, in particular in the relation between theory presentation and case studies.
55. Journal of Business Ethics Education: Volume > 12
Maxim A. Storchevoy A Model for Identifying and Teaching Moral Issues in Stakeholder Relations
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The paper demonstrates how a typology of moral issues may be used to systematically analyze and discuss ethical problems in stakeholder relations. The suggested typology is based mostly on economic theory and represents a universal and comprehensive matrix of moral issues in business. We analyze its compatibility with other stakeholder management models and demonstrate how it may be applied as a tool for identifying relevant ethical issues in relations with any stakeholder, or to build instruments for measuring corporate social performance. In the conclusion we discuss other ways of application and future directions of research.
56. Journal of Business Ethics Education: Volume > 12
Kristian Alm Chains of Trust or Control? A Stakeholder Dilemma
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This paper discusses trust between stakeholders, with special emphasis on a new theory from the social sciences and ends up by focusing on a multidimensional dilemma between trust and control. Harald Grimen (1945-2011), an influential philosopher, social scientist and ethicist in Norway, defined trust as a communicative action between a trust-giver and a trust-receiver, characterized by the giver taking few precautions. This first part of his theory provides the basis for a specified interpretation of trust as a collective undertaking among stakeholders in modern organizations, such as financial companies, constituting chains of trust. The phenomenon of cooperation is fundamental in such chains. Grimen’s theoretical focus on trust as a single action, and on the chain of cooperation as several interconnected actions, represents a corrective to the psychological and individualistic profile of mainstream research on trust (Rousseau et al. 1998) and converges toward principal-agent theories. The paper uses Grimen’s theory to work out a hypothesis about a chain of trust between stakeholders in the financial industry, promoting a multi-efficient cooperation between them. The multi-efficiency of chains of trust is also discussed in connection with the risk of violating different ethical norms. The risk brings to focus the corresponding need for chains of control as a means to reduce the risk of violations of norms. But the chain of control has not only this advantage, but also a disadvantage. The inefficiency of chains of control is a severe hindrance to the efficiency of the chain of trust, even if it reduces the risk of violation of norms. The paper ends by underscoring a multidimensional dilemma typical for cooperation between stakeholders in modern organizations, i.e. the fundamental dilemma between the advantages and disadvantages of both chains of trust and chains of control.
57. Journal of Business Ethics Education: Volume > 13
Usang, John Eno Agbor, Kabiru Isa Dandago The Case for Accounting Ethics Education in Nigerian Universities
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In view of the consequences of the unethical behaviour of accountants as witnessed in the collapse of banks and near collapse of the capital market in Nigeria, the study examined the knowledge, awareness, and perceived importance students attached to accounting ethics education. The curriculum content of the Bachelor of Science degree programme in accounting of the selected federal universities was also examined to assess whether accounting ethics was offered as a standalone course or not. The survey method was used to solicit responses from 113 third and final year accounting students of two Federal Universities in the South-South geopolitical zone of Nigeria. The result of the independent samples t-test conducted showed no difference in the importance attached to accounting ethics education by the respondents. Also, results indicate that some students are aware of accounting ethics as part of an auditing course but more than half of the sampled population of students got the knowledge elsewhere other than the classroom. The results also suggest that the teaching of accounting ethics has potentials of producing ethically sensitive future accountants for the Nigerian economy. The paper, therefore, recommends that accounting ethics should be taught as a separate course unit at an appropriate level of the Bachelor’s degree programme, preferably from the first year of entry. This would go a long way in preparing them on how to respond to ethical dilemmas in the future.
58. Journal of Business Ethics Education: Volume > 13
Denni Arli, Andre Pekerti The Role of Cultural Attributes on Consumer Ethics: Does It Matter?
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The total number of international migrants has increased significantly in the last 10 years such that people are faced with various ethical situations in their new host country, which challenge their previous moral philosophies. Studies have found that culture is one of the most important variables influencing ethical decision-making. The purpose of this study is to investigate the role of self-concept (i.e. independent and interdependent) and cultural intelligence on consumer ethics in two cultures, Australia and Indonesia. With a total sample of 1,142 respondents, the analyses showed that the interdependent self-concept influenced all dimensions of consumer ethics while cultural intelligence had an effect on attitudes toward “recycling” and “doing good” toward others. The findings have important implications for businesses, marketers, and policymakers to develop better strategies to include consumers’ ethical characteristics.
59. Journal of Business Ethics Education: Volume > 13
Nicki Marquardt An Experimental Approach to the Evaluation of Business Ethics Training: Explaining Mixed Results and Implications for Future Designs of Business Ethics Training Programs
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This article reports an experimental study aimed at evaluating the change of cognitive processes in ethical decision making before and after business ethics training. An experimental design (Solomon Four-Group Design) was used to test the effectiveness of the training within a German university undergraduate business-oriented student sample. The cognitive processes in decision making (implicit and explicit moral attitudes, selective attention, moral awareness, moral judgment, moral intention, and moral behavior) were measured by using different direct instruments (e.g. questionnaire items for moral judgments and explicit moral attitude scales) as well as indirect measures such as eye-tracking and the Implicit Association Test (IAT). The study yielded mixed results. On the one hand, significant changes in explicit attitudes, moral awareness, moral judgments, moral intention, and moral behavior in the pre-post-measurements of the training group have been revealed. On the other hand, there were no significant differences between the pre-post-measurements of the first training and control group as well as between the posttest-only-measures of the second training and control group. In addition, the implicit measures did not show any significant training effect. Implications with an emphasis on methodological aspects for future research on business ethics training are discussed.
60. Journal of Business Ethics Education: Volume > 13
William F. Miller, Tara J. Shawver The Potential Impact of Education on Whistleblowing Behavior: Benefits of an Intervention in Advanced Financial Accounting
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Accounting fraud and workplace misconduct has had dramatic economic and societal effects. Research suggests that most observations of workplace misconduct go unreported. We suggest that before graduating from an accounting program, students should be exposed to ethics interventions that prepare them to deal with whistleblowing situations they may encounter as future accounting professionals. This study finds that an ethics intervention increases students’ understanding of how accountants have manipulated information to complete an accounting fraud and increases their understanding of whistleblowing, its consequences, and protections for whistleblowers under the Sarbanes Oxley Act. Further, this study finds that an ethics intervention not only increases the students’ level of ethical sensitivity and judgment, but also positively impacts the likelihood that an accounting student would intend to blow the whistle for situations involving accounting manipulations. This study also provides empirical evidence that analyzing cases and participating in class discussions are effective ways of meeting specific course goals related to whistleblowing.