Journal of Business Ethics Education

Dr. Garrett Johnson received a call from the Texas Department of Criminal Justice asking if he would be interested in filling prescriptions for pentobarbital. Suddenly he faced a controversial issue - providing a drug used for the lethal injection of convicted criminals. Apparently big pharma was discontinuing the manufacture and sale of drugs used for human executions - primarily due to mounting pressure from death penalty activists and shareholders, legal appeals by inmates, media reports of botched lethal injections, etc. Texas saw the solution by using small local compounding pharmacies that were less visible to the public. Should Garrett fill this lucrative order knowing how the State would use the drugs? The case presents the ethical and strategic issues that Garrett faces - having just graduated and started his own compounding pharmacy - in making this decision.

This instructional case explores ethical and leadership issues within the context of public accounting. The case examines one senior manager in a public accounting firm who failed to receive an anticipated promotion to partner and the resulting discussions and actions that follow. The primary objectives of the case are (1) to increase students’ awareness of select ethical issues commonly faced by auditors as they attempt to serve the public trust, their clients, and their firms, and (2) to consider their own value system in relation to the issues identified in this case. The secondary learning objectives are to (1) increase students’ knowledge of the AICPA Code of Professional Conduct / IESBA Code of Ethics, (2) encourage consideration of the impact of ethical and unethical behaviors by auditors on others within the profession, and (3) illustrate how leadership within an organization influences the behaviors of others.

This teaching case is based on the multinational group IKEA, which designs and sells ready-to-assemble furniture. The case is a useful classroom exercise to identify the link between business decisions and their tax implications. The case questions challenge students to consider the differences in tax planning, tax avoidance, tax mitigation and tax evasion. The facts provide a timely and relevant setting to discuss global dimensions of taxation and corporate social responsibility from an ethical perspective.

Often conflicts arises between stakeholders of a firm. Instances where one stakeholder’s needs conflict with the rights of other stakeholders can put managers in a precarious situation. Strict adherence to contract rules, for example, may be the absolute right of the firm but at the same time enforcement of that contractual right or rule may be unduly damaging to another stakeholder. Managers in these situations may seek to find a balancing act between the two conflicting sides in order to maintain the balance that prioritizes the competing and conflicting responsibilities. The following case study, based on an actual managerial decision in an industrial setting, seeks to bring the lessons of balancing competing interests into harmony, as best as possible, in order to pursue the survival and success of the enterprise while realizing that all stakeholders are vital to the said success and survival.

This paper develops an interpretive framework around ethical learning by using qualitative methods to examine the collective impact of Experiential Learning Activity (ELA) and Critical Action Learning (CAL) on student learning of ethics. The aim is to determine not only the effectiveness of two ethical learning theories but also the student “needs” being fulfilled. To understand their perceptions, we collected students’ personal narratives through focus groups and semi-structured interviews post participation on the experiential and action learning activities. Results indicate that teaching through ELAs and CAL in business ethics lead to social benefits and co-creation which portrayed improved engagement with peers, academics and industry. The outcomes suggest that instead of focussing on teaching ethics, the curriculum should provide opportunities for developing interaction with peers, academics and the society and engage students in real time hands on projects to experience and learn about ethics and the consequences of unethical behaviour.

This paper discusses how the design of service-learning projects can foster students’ reflexivity in learning responsible management. The paper builds on the existing debate on the nature of reflexivity. It proposes to focus on the relationship between students and the structure of responsible management teaching as defined by the curriculum, the learning outcomes, and the expectations of Business Schools. The paper adopts Archer’s morphogenetic conceptual approach to explore analytically this agency-structure relationship in service-learning projects. Drawing on parallels with ancient Greek theatre, the paper investigates how this relationship can morph via praxis and dialogue and affect reflexivity. The paper reflects on the empirical evidence from two service-learning projects. Each was run twice: once using a traditional class-based method and once using the Aristotelian approach to Greek Theatre. The two versions considered different configurations of the dimensions of time, space and action as well as of the role of the teacher in the student’s reflexive process. Empirical evidence highlights how students are more likely to take control of their own learning by enacting praxis in service-learning projects that are compressed in time, space, and course of action. Moreover, the reflexive journey changes when the teacher acts as a dialogical interlocutor as opposed to be a mere instructor in the project. The paper introduces implications for Business Schools in terms of teachers’ training in preparation for responsible management teaching. It also discusses the design for effective service-learning projects and collaboration with external agencies.

Assurance of Learning (AoL) is a critical component of AACSB accreditation because students need to demonstrate skills acquired in the programs they enroll in. The purpose of this paper is to describe how a business school developed its ethics assessment program to fulfill the requirement of AoL when seeking AACSB accreditation. Three learning goals were identified based on the literature, assessment rubrics were created based on learning goals, and a Harvard Business Case was used as the assessment tool. The result of the first round of summative assessments showed that almost all students at least met the standard of these three learning goals. To close the loop, an ethics module and a one-hour video were added to a junior-level course. In the second round of summative assessment, we added a marginal level of competency to the rubric. We conclude with a plan for future student learning and assessment.

This article describes an ongoing experience-based learning class project designed to help undergraduate students understand corporate social responsibility. The community-based experiential learning project engages students with local businesses to help the students understand what it means for a firm to be socially responsible. The goal of the experiential exercise is for students to intensely and thoughtfully consider the question, “What is the purpose of business?”

This research aims at exploring the status of integrating Education for Sustainable Development (ESD) in higher management education in the Arab region. The universities in the Arab region have lately emphasized internationalization in their educational policies, aiming at improving their regional and global presence, as a major part of their national reforms. Such transformations will never take hold if education systems are not reformed to foster citizenship, ethics, and social responsibility. Therefore, the study adopted qualitative content analysis of the top 40 business schools that are ranked based on the Quacquarelli Symonds (QS) University Rankings in the Arab Region in 2016, as well as schools acting as signatories of the United Nations Principles for Responsible Management Education (PRME). To analyze the integration of ESD at all educational levels, the relevant literature commonly emphasized upon the adoption of Ethics, Corporate Social Responsibility, and Sustainability (ECSRS). Hence, the content analysis involved critical identification of pre-selected keywords under the ECSRS theme throughout the sampled universities’ online content and “Sharing Information on Progress” reports, in light of institutional, curricular, and instrumental levels, expanding the work of Setó-Pamies and Papaoikomomou (2016). The results revealed that ECSRS is outlined in the sampled universities’ strategies mainly through their mission statements. ECSRS is incorporated to a great extent in the curriculum of undergraduate and postgraduate programs in the form of obligatory and elective courses. Yet, student extracurricular activities did not receive equivalent devotion. As for ECSRS research, over half of sampled universities had dedicated research centers mainly focusing on environmental sustainability, in addition to issuing sporadic publications on various ECSRS topics. Integrating ECSRS in university outreach is still considered marginalized.

This paper provides a conception and qualitative analysis of a recent innovative pedagogical experience, a two-week program called “Understand and Change the World”, which is designed to help business schools generate an impetus towards change within students, faculty, and administrators and more generally to the institution’s systemic sustainable capability. We argue that harnessing the ends rather than the means is the key to meeting sustainability challenges within business schools. The conceptual basis of our program provides broad avenues for business school pedagogy. The pedagogy relies on students’ sense of meaning and practical wisdom to raise empathy, awareness of the common good, and the fundamental relevance of such empathy and awareness for the business world. This implies taking a step back from the traditional instrumental approach to business education and, more broadly, to careers and business.

This case study presents an alternative educational methodology in a sustainability-based course for tourism management projects. The course is designed to overcome some of the difficulties of teaching responsible management in the classroom setting. By extending learning beyond the classroom and partnering with stakeholders, the course aims to integrate practical knowledge and skills development in students. The case details the learner-centred approach used in classroom teaching, faculty-led and student-led field studies. Adopting a systems approach, results are evaluated for the multiple stakeholders of the course. This educational methodology will be helpful to curriculum developers and educators who wish to integrate collaborative learning experiences or place-based education into their courses or curriculum. Lessons learned during the planning and implementation of the course will lead further research in developing similar courses in responsible management.

Concerns about business ethics have led many business schools to integrate ethics into the curriculum, with mixed results (May, Luth, & Schwoerer 2014, Wang & Calvano 2015, Waples, Antes, Murphy, Connelly & Mumford 2009). This paper seeks to improve our understanding of business students’ ethics by looking into their identity, a cognitive lens by which students see themselves and interpret their environment (Triandis 1989) and that can be relatively malleable to priming and socializing processes (Vignoles, Schwartz, & Luyckx 2011, Ybarra & Trafimow 1998). Results show that undergraduate students with higher individual and lower collective identities report lower intentions to behave ethically. Moreover, our results show that a business education has the power to influence students’ ethical intentions by altering their individual and collective identities. Our results suggest that business schools should consider the effects of their curriculum and pedagogies on the development of individual and collective identities to educate more ethical business students.

Despite some two decades of research on Responsible Management Education (RME) relatively little is known about RME within business. In particular, different variants of RME in business have not been studied enough to give us a thorough understanding of the nature, role and function of RME in business. To provide some remedy, this article studies RME from an internal business perspective. Through action research, it shows how a specific form of RME, building on the Shared Value (SV) concept, is shaped, developed and manifested within the life-insurance and savings company Skandia. Furthermore, it develops a model for a holistic understanding of RME in business, taking into account RME actors, concepts, methods, and use. Apart from being an empirical illustration from within business of how RME becomes a tool for strategy, identity and innovation, and constructing a model for understanding RME, the article also highlights SV as the conceptual basis for RME.

In the aftermath of the accounting scandals of the early 2000s, the accounting profession experienced increased legislation and rules regulating ethical behavior of professional accountants and accounting firms. This paper considers ethics education for professional accountants (particularly Certified Public Accountants (CPAs)) and concludes that there is a need for a broader, principles-based approach to continuing professional ethics (CPE) in the United States. This conclusion is supported by the recent trend toward principles-based global ethics standards and a review of the current professional standards and CPE requirements for ethics education for CPAs. We present tools, such as listing core values, creation of a personal mission statement, and the utilization of a comprehensive ethical decision-making framework, that can be incorporated into ethics CPE courses for CPAs, ethics education in academic programs, and ethical decisions in practice. We also present results from a survey about ethical dilemmas distributed to a sample of CPAs taking CPE ethics courses. Consistent with our expectations, we find that for ethical dilemmas in which professional standards more clearly apply and the facts were less ambiguous, the CPAs in the sample responded with higher average levels of ethicality and more agreement than for ethical dilemmas when professional standards were not as applicable and facts were more ambiguous. Finally, the paper demonstrates how a comprehensive ethical decision-making framework may be applied to ethical dilemmas, particularly those that cannot be satisfactorily resolved using a rulesbased approach and makes recommendations for future research.

This paper assesses the impact of the Giving Voice to Values (GVV) program. The GVV program takes a very different approach to ethics education and shifts the focus from the traditional why actions are unethical to how one can effectively resolve ethical conflict. The GVV program encourages reflection on potential actions and reactions through practice with voicing one’s values. We chose to implement this program in an advanced financial accounting course and encouraged our students to voice their values through scripted role-plays. After implementing this program and empirically assessing the impact of the ethics intervention, we find that students are more likely to speak up and confront unethical actions by voicing their values to internal management, the CFO, and company hotlines after completing the module. While not a primary focus of the study, the intervention also appears to have increased the students’ ability to recognize and increase their sensitivity to ethical issues.

This study examines ethics-related learning outcomes that emerged from an experience-based project in a personal selling and sales management course. Using qualitative research methods, we classified students’ experiences according to domains of ethical issues associated with personal selling and according to conceptualizations of learning identified in the education literature. Patterns we observed in our data suggest that the experience-based project encouraged learners to employ higher-order thinking about business ethics. Higher order problem-solving about ethical issues helps ensure that lessons students learn about ethical decision making carry forward to their professional careers. Based on our findings, we recommend ways instructors can formulate ethics-related learning objectives, develop learning assessments that measure ethics-related learning outcomes, and design teaching and learning activities that help ensure students learn ethical concepts in a way that will carry forward to their careers.

We address the question: what can experience of narrative film bring to a business student? The medium of narrative film allows discussions of ethical issues, as well as discussions of film as a product in terms of its artistic creativity versus its business goal and its marketing of an underlying ideological position. Hence, we look at films from philosophical (ethical), aesthetic (artistic), and business perspectives. We describe the effort and the outcome of delivering a new course in the business undergraduate program at the College of Business at Stony Brook University in New York, USA. The course was entitled Ethics: Critical Thinking through Film and it was designed to address various business and societal problems through narrative films. A diverse set of films allowed us to discuss questions about problems facing contemporary society, as well as ethical issues arising in business, including workforce ethics, greediness, bribery, whistle-blowing, and fraud.

Teaching experiments are valuable when it comes to sensitizing students for business ethics that addresses the behavior of agents in modern societies. Many students are coined by the often predominantly individualistic ethical reasoning that they are accustomed to from their living environments. In our classes, we confront them with the volatility of their own ethical behavior by the use of experiments that ideally work with real incentives. We believe experiments to be a powerful tool not only to illustrate theoretical concepts, but also to make students experience the compulsion of economic incentives first-hand. This may lead to the insight that one is more prone to the contingencies of the situation than expected. Experiments may make students question their own behavior and re-evaluate the implementability of their moral ideals - as consumers, citizens and managers.