On May 13, 2014, a fire due to the combustion of accumulated methane gas in the Soma Eynez Mine in Turkey killed 301 miners. This case chronicles the events on the day of the accident and investigates the factors leading up to it. It depicts the chaos and confusion resulting from missing emergency protocol, inadequate responses of major stakeholders such as safety experts in the mine, company executives, and the political leadership at the ministry and prime ministry levels. It shows how the interplay of a culture of leniency towards mining safety, insufficient mining policies and even less effective inspections coupled with nepotism and the local population’s desperation for work, all led to serious neglect in a major mine resulting in needless deaths. The Soma Eynez Mine disaster highlights how corporate greed fed into breaches of mining protocol and ethical conduct, eventually leading to the bankruptcy of a mining conglomerate and the imprisonment of 14 men.

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 case study focuses on how divergent cultural norms can impact ethical decisionmaking between a superior and subordinate in a high-pressure workplace. In order to ensure that today’s business students (and tomorrow’s business leaders) adhere to the highest standards of ethical conduct in an international and multicultural environment, it is imperative they recognize and respond appropriately to different cultural views of ethics. In the accompanying case, Jane, a Chinese national living and working in the United States, encounters multiple ethical dilemmas during her employment at TrustUS. Readers are introduced to important cultural factors that differ between Eastern and Western societies (such as Power Distance and Collectivism) and are asked to apply these concepts to gain insight into how cultural background might influence the ethical decision making of a professional in a managerial accounting context.

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.

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.

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.

Ethics education has become a priority at many business schools. A common pedagogical strategy in business ethics education has been to encourage students to deliberate and reason about cases and dilemmas. However, relatively little is known about how students actually reason, by default, about business ethics cases and dilemmas. In a large-scale study with undergraduate management students, we investigate how students reason about ethical dilemmas in business. Our results suggest that, after making an initial decision in a dilemma, students rarely changed their minds after deliberating over an extensive set of reasons for both sides of the dilemma. Students evaluated reasons in a way that preferentially supported their initial decisions. This post-hoc evaluation of reasons to preferentially support initial decisions also had implications for decision entrenchment: students actually tended to become more confident in the superiority of their initial decisions after deliberating over the reasons for both sides. We discuss the challenges that our findings pose for teaching business ethics.

In this study, Open Mind – an interactive learning platform – was introduced as a pedagogical tool in developing students’ intellectual humility using a sample of 35 upper level undergraduate business students enrolled in a business ethics course in the mid-Atlantic region of the U.S.. Students completed the 5-step Open Mind learning assignment as a measure of intellectual humility during the first four weeks of class. Class lectures were concurrently given while students completed the Open Mind exercise. Students were subsequently required to debate a controversial topic during the remaining 11 weeks of the class. Various grading rubrics as well as skill assessment matrix are provided to assist faculty in adopting this learning platform in their classrooms. Initial evidence showed that Open Mind was efficacious in fostering student intellectual humility. Implications for teaching business ethics using Open Mind to cultivate intellectual humility are discussed.

The study investigated the difference of attitudes towards business ethics between students who have studied a business ethics course (n=88) and those who have not (n=94) at the University of Malawi in Malawi. It was hypothesised that students who had undergone the course would have more positive attitudes towards business ethics than those who had not. We employed the Attitudes towards Business Ethics Questionnaire (ATBEQ) and used t-test to measure the difference. The results were surprising as most items (23/30) showed no significant difference in attitudes towards business ethics by students who had undergone the course from those who had not. Out of the seven that showed significant difference, five of the items showed more positive attitude towards business ethics by those students who had undergone the course than those students who had not. This shows that there is something positive as regards the methods of teaching business ethics at the University, but requires leveraging. The paper concludes by recommending three leveraging points that the University of Malawi can adopt in teaching a business ethics course.

Contributing to the efforts to foster business postgraduate students development toward becoming responsible business leaders is the goal of this study by examining the state of responsible management education in business postgraduate programs in Sudan. We examined perceptions and attitudes toward responsible management and its education among postgraduate-level students and constructed a comprehensive framework appropriate for developing responsible management education programs in under-developed countries. This study’s data were gathered via a structured questionnaire answered by 106 postgraduate business students from the largest four Sudanese business schools and facilities. The students were distributed among the management, finance, and marketing fields. The students exhibited affirmative corporate social responsibility (CSR) perceptions and attitudes with a heightened focus on acting ethically and a diminished focus on financial considerations. A key lesson learned from this study is the need for the continued development of CSR and general ethics across business school curriculums in Sudan.

“Collective impact problems” refer to situations where there is a collective harm or benefit, but where no single action seems to make a difference one way or the other. Collective impact problems arise when considering several pressing ethical issues in business, such as shareholder and consumer activism, business and climate change, factory farming and animal welfare, fair-trade and sweatshop labor, and corporate philanthropy. Unfortunately, business ethics textbooks do not explicitly deal with collective impact problems and, as such, students may be lacking the theoretical and practical skills necessary to deal with issues of significant moral concern. This paper helps to address this gap by introducing the reader to some collective impact cases in business ethics, detailing the challenges that collective impact problems pose for consequentialist and non-consequentialists alike, and highlighting some of the promising pedagogical benefits of using collective impact cases in a business ethics class.

To effectively teach the United Nations Sustainable Development Goals (SDGs) to enhance corporate social responsibility, we need to understand the predictors of business student predispositions towards the SDGs. We examine whether location, authoritarianism, religiosity, and individualism influence university business student SDG preferences. Results (n=262) indicate authoritarian and religious business students emphasize SDGs with an orientation towards the health and economic well-being of their local communities. The results also indicate the most significant factor in predicting SDG preference was university location. Southeastern U.S. students were more supportive of people/prosperity-oriented SDGs, indicating greater concern with the social safety net and basic human needs, whereas Hawaiian students were more supportive of planet-oriented SDGs indicating greater concern for environmental issues. Implications for teaching SDGs to university business students are discussed.

The context of education under scrutiny in this paper is the post-experience practitioner sector, concerning students of ethics in Business Administration at both Masters and Doctoral levels. Responsible leadership is examined as a core theme in business ethics research and education. The paper proposes that responsible leaders require a virtuous mind-set, underpinned by Aristotelian thinking. Responsible leadership and romanticised models of leadership are interwoven in a critique of the technical-rational predominance in leadership and ethics research. The development of reflective practice is tracked from Argyris and Schon’s reflection on and in action to reflexivity. The paper considers the essence of Aristotle’s virtue ethics in proposing an integrative framework of skill and behaviour acquisition in organisational ethical decision-making. Reflective leadership and reflexivity are examined in relation to practitioner learning and the concept of a reflexive practicum explored to provide a praxis dimension to ethics education practice.

Business ethics education is most effective when students take an active approach and must respond to various demands and feedback. In this paper we describe a classroom exercise in which students are tasked with delivering an ethics briefing to “executive teams” (role played by other students or even by real executives). Through a combination of individual analysis and group work, students become immersed in real-world ethics problem-solving, in which there are no easy solutions. Students must defend their ethical recommendations as well as challenge those from other groups. The exercise concerns an existing controversial business called Seeking Arrangement. Survey results from graduate students who have participated in the exercise reveal that it is effective in producing better ethics problem solving, as well as greater confidence in addressing ethical issues.

Ethical behaviors are taught in business classrooms using multiple methods, among which case studies are a standard method. However, when introduced at the undergraduate level, until students have developed a strong foundation in moral philosophy, a prescriptive case analysis template may help them build constructive mental models towards that foundation. The paper thus proposes a case analysis method template based on critical components identified in the Ethics literature that lead to ethical decision-making that can be used as a tool by teachers in Ethics in Business classrooms. The critical components entail the development of moral awareness by training the students to develop ethical values through practice. Students learn how to identify an ethical dilemma, analyze various stakeholder characteristics, explore ethical principles, and make moral judgments before recommending moral actions in each context. A sample case analysis is also provided for classroom use. The implications and value to educators, students, and managers are discussed.

In this research we employ an inter-disciplinary project that uses active learning theory to help bridge the gap between a university’s extensive liberal arts core and its business program. We believe this project will improve and enrich classroom discussions of the more complex and nuanced issues found in the application of business principles. To redress the fact that many undergraduate students do not have extensive work experience to draw on when discussing the application of business ethics principles, we present a project that uses a classic novel, Hard Times, to improve students’ abilities to contextualize and apply common business ethics frameworks. The project focuses on active learning and non-linear thinking, and aims to immerse the student in a fictional environment that models the complexity of, without being identical to, a real world business setting.

Initiatives to encourage more women in STEM-related industries have had mixed results. Adding more women to longstanding male-dominated STEM occupations has highlighted issues in workplace culture that are hostile to women. In this case, the CEO of an engineers' professional association, NSE, is accused of making a sexually suggestive remark to two female engineers at the annual convention. One of the women, Claire, lodged a complaint with the board. After reviewing the investigation report, the board voted to ask the CEO to quietly apologize to both women. Claire, in the meantime, posted a negative review of the NSE's handling of her complaint which is getting considerable media attention. The purpose of this case is for students to examine the competing interests NSE faces in promoting the safety of female members, protecting its reputation for advancing the profession and women in engineering and supporting an otherwise “brilliant CEO”.

Fast delivery to customers required Amazon fulfillment center employees to meet high daily productivity quotas. In some of the centers, robots and people worked together. The efficiency of the robots and the company’s productivity standards, made it challenging for workers to avoid injury. Candace accepted a position in a center utilizing robots and was injured on the job, just like hundreds of others. Her injuries and lack of workplace accommodations prevented her from meeting productivity quotas and consequently jeopardized her job. She wondered if customers understood the human cost incurred to achieve such fast delivery and if it was ethical to subject employees to such work environments. Students are asked to analyze the situation from various ethical perspectives and offer their opinions to Candace. During their analysis they will learn about ethics, ethical standards, stakeholders, and corporate social responsibility.

This case describes the background of the whistleblower complaint, filed by Daniel Schlicksup, questioning the propriety of Caterpillar Inc.’s “Swiss tax strategy”. The Swiss tax strategy was recommended by its independent auditor, PricewaterhouseCoopers (PwC), and designed to transfer to a Swiss entity the profits earned on its sales of “purchased finished replacement parts” to foreign marketers. This strategy enabled Caterpillar to shift $8 billion in replacement parts sales to Switzerland and to avoid or defer paying U.S. taxes on that income. Daniel Schlicksup, a member of Caterpillar’s tax staff, filed an Internal Revenue Service (IRS) whistleblower complaint against Caterpillar and provided the IRS extensive documentation that served as the foundation for the IRS’s claim Caterpillar owed $2 billion in back taxes and penalties, potentially entitling Schlicksup to a huge whistleblower award ranging from $300 to $600 million. Careful review of this case facilitates student discussion, and enhances student understanding, of the wisdom and morality of Schlicksup’s whistleblowing activities.