The Community FoodBank of NJ (CFBNJ) was a $100 million charitable organization that distributed over 44 million pounds of food each year through its partner organizations like food pantries, soup kitchens and the like. Its mission was to “fight hunger and poverty in New Jersey [USA] by assisting those in need and seeking long term solutions.” In a time of governmental cutbacks and shrinking private donations, the nonprofit sought new sources of revenue. One idea was to leverage perishable bakery donations and an in-house commercial kitchen, by creating and marketing an up-scale bagel crisp. After product development and market testing, the resulting business plan won a “Break the Gala Addiction” cash prize from the Prudential Foundation to further the social entrepreneurship effort. Now the organization needs to decide if it should use its scarce resources to scale the business internally—to maximize job creation, leverage existing facilities and capture all the revenue, or if it should outsource production and distribution for a percentage of sales so that it can focus on other efforts more tightly aligned to its mission. Students are encouraged to use ethical frameworks to think through the nonprofit’s dilemma.

This case study can serve as an instrument to help students and practitioners develop their ethical decision-making ability, in particular practical wisdom (prudence) within a virtue ethics framework. St. Albans Family Enterprises is a group of companies with three business lines: petrol stations, flower exportation and women´s fashion retail establishments, with around 300 employees and 20 stores in London, Liverpool, Manchester, Edinburgh and Bristol. Apparently, an alleged leakage of sensitive information took place at the Head Office, involving several employees who found themselves in a delicate professional situation and who happened to be relatives. Senior management are facing ethical dilemmas with respect to these employees but also with respect to themselves who feel partly responsible for having generated such compromising situation for some employees.

Drug use in the workplace can pose legal and ethical challenges for employers and their employees. In this case, Fred is a long-term employee of the James Bay Logging (JBL) Company who recently returned to the workplace after extensive cancer treatment. Back on the job, he experienced debilitating joint pain, a side effect of his treatments. Fred’s decision to self-medicate with marijuana for pain management poses risks for people and property in his position as a logging truck operator and a moral dilemma for his employer with their zero-tolerance drug policy. The purpose of this case is for students to examine the competing interests a company faces in trying to fairly enforce their drug policy in the context of medical marijuana in the workplace and showing care and compassion to a long-term employee who violated this policy.

A student considering a career as a financial advisor is confronted by a common industry practice that some consider misleading and unethical. The case fosters financial literacy by allowing students to connect theory to practice through the analysis of a highly realistic brokerage statement using Microsoft Excel. It permits an instructor to seamlessly inject an ethical component into an accounting or finance course while simultaneously sharpening students' understanding of key financial concepts such as bond valuation and yield to maturity.

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.

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.

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.

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.

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.

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.

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.

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.

Today’s managers face a competitive and globalized marketplace, with a multitude of stakeholders demanding their time and attention. The fast pace of this environment can overwhelm them and may interfere with their desire for meaningful work and an integration of their personal and professional values. This paper addresses this challenge by combining stakeholder theory and Catholic Social Tradition to form Catholic Stakeholder Thinking. Possessing values that are shared by managers of diverse faiths and beliefs, it explains how key Catholic social tenets and the resulting normative obligations inform managerial responsibilities to stakeholders. Catholic Stakeholder Thinking is taught and reinforced through the open-ended case method, an approach which encourages managers to critically examine the complexities of an issue. This determines whether their decisions promote integral human development and the common good in solidarity with the poor. The open-ended case method approach anchored in Catholic Stakeholder thinking sharpens managers’ skills and may contribute to personal development. Because of its shared focus on integral human development and the common good in solidarity with the poor, it can be used by managers of good will who hold different (or no) religious affiliations.

How does Creating Shared Value (CSV) differ from Corporate Social Responsibility (CSR)? How can universities teach CSV to students? The aim of this study is to present the case of the Shared Value Living Lab (SVLL) recently carried out at the University of Torino (UniTo), a large Italian public university. Specifically, the paper analyzes CSV related arguments such as building ecosystems and collective impact, and by questioning the role of experiential learning in adult education. The transformative learning theory of Mezirow (2000) assists the discussion and interpretation of the results derived from this research from an intrinsic perspective, as the researchers “interacted” with the participants. The risks and opportunities of teaching CSV concepts are presented side by side with the strengths and weaknesses of innovative learning tools that have already been adopted by universities and business schools. The study contributes to the current literature by showing how students can reframe the problem of CSV, escaping from ordinary meaning schemes. The interaction between the researchers, the students, and the local actors is atypical of a generalist public university. It is also a good example of a triple helix collaboration that can be implemented in other areas of education research.

Debate can be a useful way to engage students with topics and stimulate discussion on what might appear to be a seemingly straightforward concept. This article describes a modified debate activity in which groups of six students debate preassigned topics in front of their classmates. The activity is designed to help students better understand how personal ethics and decision making can be influenced and challenged by various policies, procedures, and stakeholders. This article provides lesson planning suggestions, student handouts, and marking rubrics. This activity can be incorporated into any undergraduate or graduate level course that has content dealing with ethical decision making.

The paper presents an experiential exercise in which students, both individually and in teams, evaluate a cost-saving proposal to close two domestic assembly facilities and open a maquiladora facility in Mexico. Students are presented with strong statements in support of and against the proposal from a number of varied stakeholders and asked to make a decision on the proposal. Subsequent to this decision, students are asked to reconsider their decision in light of some potential personal consequences this decision might have for them and their family. The exercise facilitates a discussion of stakeholder analysis from the perspective of normative stakeholder theory as well as how ethical decisions might be affected by personal considerations.

The concepts behind three of the principal normative ethical theories (utilitarianism, deontology, virtue ethics) are evident in a real-life scenario. This case study involves videotapes recorded from inside Grootvlei Prison, Bloemfontein, South Africa in 2002. Prisoners captured sensational footage of warders selling alcohol, drugs, loaded firearms and juveniles for sex to inmates. It was footage every journalist would want to broadcast and it was for sale to the highest bidder. The country’s three flagship current affairs programs, broadcast on three different channels, were each approached to buy the footage. Each of the television channels operates under different business models: one is the public broadcaster; another a free-to-air private channel; the third is a pay channel and part of a multinational listed company. Upon analysis it is clear that each executive producer/company espoused different ethical philosophies, yet each decision was ultimately ethical. The reasoning and philosophies of three ethical theories are highlighted in business decision-making, commercial judgments as well as journalistic choices.

This paper describes the “Ethics Project”, a semester-long entrepreneurial activity in which students must make real-life decisions and then reflect upon their decisions. The Ethics Project asks students to think of something good to do, something that adds value to the world, and then do it. Along the way, they must navigate problems of opportunity cost or feasibility versus desirability, must anticipate and overcome strategic and ethical obstacles, and must ensure they add value, taking into account their costs. Rather than role-playing through case studies, students live through real-life case studies which result from their own choices. When properly administered, the Ethics Project trains student to be principled leaders who integrate ethical principles into strategic decision-making, and who can discover and overcome their own moral limitations.