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.

Beginning in 2002, Wells Fargo began opening fraudulent accounts for unsuspecting customers. Stakeholders at every level either participated in, ignored, or tolerated the bank’s behavior that defrauded consumers on a massive scale. These unethical and well-documented schemes spanned more than a decade. Using public sources, this case recounts the events and ethical lapses that unfolded over the multiyear investigation of the Wells Fargo fraudulent accounts scandal and illuminates the general systemic failures of corporate culture and governance, public regulation, and market responses to promote ethical business practices. This case provides the opportunity to consider what means for fostering ethical conduct might exist if a corporation can be big enough and rich enough that civil, criminal, regulatory, and market forces cannot deter unethical corporate practices, and if the market does not punish the corporation for a culture that promotes fraud.

From modest beginnings, the conglomerate Odebrecht became one of the most relevant actors of development for Brazil and Latin America. By 2010, the conglomerate was elected the best family business in the world. Annual revenues rose from US$ 24 billion in 2008 to US$ 41.8 billion in 2014. However, by 2015 Odebrecht was in a very different situation, embroiled in a multi-billion-dollar corruption scandal. To illegally secure more than 100 projects, Odebrecht had paid approximately US$ 788 million in bribes across 12 countries. Corruption was not new in Latin America, but so many powerful people facing jail time in the region certainly was. In 2016, Odebrecht agreed to pay a record breaking fine of US$ 2.6 billion for violating the Foreign Corrupt Practice Act. This case describes Odebrecht’s corruption scandal, touching on possible causes, the company’s handling of the criminal allegations, and probable defenses to protect against future setbacks.

This true account provides a summary of a firm and its CEO caught up in the housing market frenzy that occurred in the mid to late 2000s. Although confronted with a number of economic, strategic management, human resource, ethical, and legal challenges, the owners make decisions that cause the firm to grow at an exponential rate. The case documents the eventual results of many of those decisions. Readers are challenged to identify ethics issues involved and the business decisions that precipitated those ethical issues. Some issues include working with business partners who have different ethical stances from your own, whistle blowing for illegal actions, the impact of problem employees on ethical and legal issues, and being transparent and honest when informing the board of directors about business conditions. Teaching notes include lessons learned by the CEO. Ways to avoid similar mistakes in the future are provided.

When hiring for an open position, the branch manager of Intermountain Trust Bancorp was challenged with an ethical dilemma he was not anticipating. An internal applicant challenged the hiring manager's ethical values by insisting that their friendship and other external employment factors be taken into consideration in the hiring decision. This is a classic case of a candidate using undue influence1 to manipulate a colleague and gain employment. In what started as a routine decision, the manager was faced with an unforeseen ethical quagmire. This case describes a real situation that had local impact on the stakeholders of a regional bank, and provides a true example of the types of difficult situations that can affect candidate selection in hiring decisions.

The U.S. Foreign Corrupt Practices Act (FCPA) has gained significant popularity in recent years across borders due to the increased investigation and penalties under the law. The following case is a real-life case that highlights the main provisions of the FCPA. Using cases in teaching an auditing or ethics course is much needed to develop students’ professional judgment, critical and analytical thinking skills and communication skills. Presently, there are a few cases that address the Foreign Corrupt Practices Act and its effect on financial reporting and auditor responsibilities about illegal acts. The Armor Holdings case is interesting and information is publicly available regarding the circumstances that describe the bribery act, lack of whistle-blower protection, the tone at the top, and the accounting treatment. In addition, the increase in actions brought by the Securities and Exchange Commission (SEC) under the FCPA since 2010 heightens the relevance of this case and underscores the need for students to learn the skills necessary to ensure compliance with FCPA and related key regulations such as the Sarbanes Oxley and the Dodd Frank Act. Therefore, cases like this one provide a rich tool to navigate topics and enforce students’ learning of client’s illegal actions and their consequences. These skills are invaluable in practice.

Ethics education remains in high demand in business schools. Meta-analyses published in the last two decades show that ethics instruction with certain characteristics produce more desirable moral outcomes than other characteristics do. Acknowledging the vast accumulated knowledge on this topic, we believe that the existing evidence base could be overwhelming for ethics educators designing and delivering their courses. Thus, we review the research evidence on the effectiveness of ethics instruction and translate the findings into evidence-led best practices. Adopting the meta-science approach and using a model of training evaluation, we synthesized 8 meta-analyses and 3 quantitative reviews that examine the extent to which ethics instruction types, course duration, instructional techniques and activities, and instructor and student characteristics affect the effectiveness of ethics education. We conclude by making specific recommendations to ethics educators who are interested in designing and delivering evidence-based ethics courses.

This paper investigates the alignment of business school curriculums with the Sustainable Development Goals, utilising a case study of Griffith Business School, Australia. The study utilises an audit of keywords to map content and concepts associated with the goals, targets and indicators of SDGs. The audit results revealed that although there was already considerable uptake of key SDGs concepts throughout the undergraduate programs, in particular Goal 16 (Peace, justice and strong institutions), there were some gaps. Feedback from teaching staff on the results was combined with existing literature and industry/government approaches to offer considerations for future curriculum development that seeks to better integrate SDGs and sustainability. This work contributes to ongoing discussions about sustainability curriculum development and links previous research with the emerging SDG agenda in business schools. The practical nature of this research lends to direct transfer of method to other business schools who are wishing to map and develop their curriculum in relation to the SDGs.

This study investigated accounting academics’ perceptions of teaching ethics to students. The evidence is grouped under six themes of teaching of ethics; environmental considerations; consequences for wrongdoing; impact of professional bodies in ethics curriculum; nature of students; and student learning. This study found that accounting academics’ teaching has a weak conceptualisation of the curriculum and that social learning is ignored. It is also unstructured and varies within the same subject, from subject to subject, and from institution to institution. Lastly, accounting academics’ teaching focuses on pass marks and awareness and understanding of ethics knowledge rather than improving students’ beliefs, values, and behaviour. This study suggests that positive changes to students’ beliefs, values, and behaviour can be realised by extending learning outcomes and teaching practices, evaluating student behaviour regularly, including real-life examples of consequences for wrongdoing, and adding environmental and social factors to academics’ teaching of ethics.

The requirement of the Association to Advance Collegiate Schools of Business to include business ethics in the curriculum has prompted business programs to teach ethics either integrated across the curriculum or in standalone classes. The question addressed here is how to engage students in thinking deeply and empathetically about ethical issues impacting corporate social responsibility (CSR). This research focused on using a thought experiment developed by John Rawls in which students examined CSR issues from the perspective of six stakeholder groups. A pre-test/post-test design measured the effectiveness of an instruction module on CSR coupled with an active exercise using Rawls’ veil of ignorance and original position. Results indicate that students placed greater responsibility on the stockholders and board of directors after taking this module. The implication of the Rawlsian technique to use stakeholder empathy is discussed as a tool for engaging business ethics students.

A one-day educational intervention with multiple activities was developed and operationalized with a sample of Chinese business students in Hong Kong, China. Its effectiveness in influencing students’ corporate social responsibility orientation (CSRO) was measured with a Chinese version of a forced choice scale using Economic, Legal, Ethical, and Discretionary (Philanthropy) dimensions by Carroll (1979, 1991). A repeated measures multivariate analysis of variance (MANOVA) showed significant differences in the Legal and Discretionary dimensions between the post-test Experimental (X) group (N=82) and Control (C) group (N=83); in the Legal, Ethical, and Discretionary dimensions within the pre-post X group. Such significant differences may be explained by the content of the activities, especially the service learning component. Overall, the intervention appeared effective in influencing students’ CSRO within a Chinese context. Since it was designed upon Western CSR literature, its applicability goes beyond the Chinese community.

The business ethics education literature provides many in-depth explorations looking at the impact of ethics education and occasionally the influence of gender. Yet, research exploring decision making is primarily focused at the individual level, often omitting important influences that might occur when decision making occurs within a group setting. This paper utilizes a classroom simulation, the Corporate Policy Simulation, in a Business, Government and Society course to assess student group decision-making. We rely on theoretical principles found in Social Role Theory and two philosophical ethics of moral reasoning to assess the impact of gender within a group decision-making environment. Specifically, we assess if males in our study are better able to process financial decisions more effectively than females in our study, and if females in our study tend to process socially responsible or ethical decisions more effectively than males in our study. Our results support the expectations that all-female groups generally are able to make better socially responsible or ethical decisions, whereas there is no significant gender difference among any of the groups when focusing on financially orientated decisions. Possible explanations and the implications of this research on workplace practice and business ethics education are discussed.

In recent years, considerable discussion has taken place regarding how to ensure business students are acquiring effectively the appropriate competencies related to Ethics, Corporate Social Responsibility and Sustainability (ECSRS). Instructors in business education are encouraged to explore new methods for teaching ECSRS to strengthen this vital part of the curriculum and technology could play an important role. In this paper, we discuss why Twitter could be an effective teaching method in ECSRS education. The study provides a conceptual framework for the use of Twitter taking into account its major characteristics, main benefits, drawbacks, and key factors designing strategies. Some practical activities are also provided to encourage instructors to take more initiatives using Twitter and contribute to improving ECSRS education.

Digital media and technology are nearly ubiquitious in contemporary higher education, As such, researchers and educators are keen to identify best practices and understand impacts. Digital media and technology present opportunities to cultivate interactive, creative teaching-learning communities. However, inclusion of digital media and technology in a course does not necessarily cultivate creative engagement or deep reflection among students. This manuscript studies how a contemplative approach to teaching with digital media, specifically TV series, can lead to more effective and engaging in the process of teaching professional ethics. This research explores how the Contemplative Technopedagogy Framework can enrich the use of TV series for teaching professional ethics and positively influence the effective integration of ethical behavior into university students’ future professional lives.

Despite revisions to curriculum in ethics education in business schools, there continues to be high profile examples of unethical decision making regularly spotlighted in the media. Rather than simply teaching about behaviors and how they might impact decision makers and stakeholders, we describe a suite of activities used to highlight various behaviors and biases that impact the decisions individuals might make. These activities are intertwined with course materials regarding ethics and corporate governance to remind and help students better understand how decision making can be influenced and challenged by personal ethics. We provide lesson planning suggestions including adapting to remote delivery, and student handouts. This suite of activities can be incorporated into any undergraduate or graduate level course that has content dealing with ethical decision making.

Developing best practices for the business ethics classroom is an ongoing endeavor. One area of interest is the influence of mindsets on teaching and learning business ethics. Various mindsets are proposed to increase student awareness of the body of business ethics knowledge and motivate them to incorporate ethical knowledge in the real world. This paper reviews the current dominant consumer mindset that is argued to have unproductive effects on pedagogical practices in business ethics. Because human beings are biological production systems and live in a world of dynamic natural and human-made production processes, this paper proposes replacing the consumer mindset with Producer Mindset, a world view that is a far more natural way for humans to think, talk, and make decisions. A Producer Mindset framework is constructed for the business ethics classroom and details are provided as to how it can grow the cognitive and emotional capacity of students to independently produce ethical decisions in business and in their personal lives.

Many organizations are struggling to be run in an ethical fashion that consider all stakeholders and contribute comprehensively to society. As is true in much cross-discipline research, concepts and values can inform and enhance one another to produce broader contributions to society. This paper suggests this is the case when cross-pollinating Ignatian and business values for teaching business ethics that results in more ethical organizations. However, teaching Ignatian values as an ethical view in business schools is fraught with several practical issues including its place within the broader ethics literature. Our paper addresses a way that Ignatian values can be taught within a discipline-specific framework – namely by cross sectioning the values with “innovation” and “efficiency”. The practical utility of this framework is illustrated through several real-life examples. This framework is pragmatic and useful in guiding the personal and professional lives of students and organizations who seek to acquire business knowledge and intertwines the fields of management, ethics, and spirituality in a practical manner. The framework proposed in this paper provides moral and spiritual guidance for teaching, living, and running ethical organizations.

Using the analytic framework of normative logic presented in Fisher, Lovell, and Valero-Silva (2013: 140-141), provided here are five original business ethics mini-cases that may be used to teach and practice case analysis. We have taken the six questions that are used in the analytic framework of normative logic to solve ethical problems and have adapted them to seven steps that can be applied to conflict resolution of mini-cases in class. Then the adapted normative logic model has seven steps: Describe the “fundamental needs of humankind” as they relate to the case, e.g. caring, supporting, reciprocity, fairness, trust; Explain the established norms, values, and laws that can be seen to apply in this case; State in brief the facts of the situation; Examine the network of circumstances that preceded the situation (come to an understanding of how the actor came to this point); Generate at least three alternative positions and actions open to the actor in the case; Speculate on the hypothesized consequences of the different positions or actions the actor in the case may take; and Choose among the alternative positions the actor in the case might take and give your informed and judged reason for making that choice. A suggested answer is provided for one case, which could be reproduced as a class handout for students to examine after having done their own analysis and having discussed the case as a class.

With her heavy-equipment operator certification in hand, Fiona is a new hire on a construction crew; the only woman in a family-owned organization aside from the HR manager, the sister of the company president and vice-president. Soon after her hire, the president of the company began a pattern of sexually targeting Fiona. She went to great lengths to avoid her boss, but the harassment and assaults continued. After one incident, Fiona reported the abuse to the company VP who offered her a financial settlement in exchange for her silence. Fiona thought speaking out would put an end to the strain the abuse had caused, but other dilemmas had just begun. The case allows students to examine the competing interests Fiona faces in deciding whether to accept a financial settlement from her employer, that would greatly help her family, but at the cost of signing a non-disclosure agreement.