Ethics education for accounting students - a toolkit approach

In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper stems from a global research project on ethics education in the accounting profession. The paper is designed to stimulate discussion and debate on the subject of ethics education and includes the provision of an Ethics Education Toolkit to encourage and assist accounting educators and member bodies of IFAC to implement ethics education programmes. Through a review of the literature, this paper considers why we should teach ethics, the types of ethics interventions that have been undertaken and the issues in teaching ethics to accountancy students. The paper then describes in detail the Ethics Education Toolkit and provides some evidence on the positive reaction of a group of students who are taught ethics, based on the principles and practice included in the toolkit.

Investigation of the factors responsible for the superior performance of male students in standardised testing at one primary school

The project set out to investigate one primary school where, for four years or more, boys have outperformed girls in standardized Year 3 and 5 Basic Skills Tests in literacy and numeracy, which contradicts general findings on male and female performance in standardized literacy and numeracy testing. The school placed a heavy emphasis on literacy programs, which appear to be making a difference to the boys. Over time, there has been a slight improvement in boys’ literacy performance but the greatest area of growth is generally boys’ numeracy, rather than boys’ literacy.

Further aims of the study were to isolate school-based factors, which are potentially responsible for this phenomenon, from community-based factors and to explore the possibility that, rather than boys being advantaged, girls were actually being disadvantaged by practices at the school. The approach adopted by the research team employed intensive case-study methods and ethnographic approaches, including interviews, document analysis, and structured and unstructured observation of a range of school activities.

This paper describes how the school has transformed itself, the effects that this has had upon the teaching and learning environment and the results that have been achieved in the key areas of numeracy and literacy.

Business ethics and accounting students : Australia, South Asia and East Asia

Recent corporate collapses around the world show that there are no national boundaries for these occurrences. Australian corporate collapses including HIH Insurance, One.Tel, Ansett Australia and Harris Scarfe have raised public expectations of investigation of the causes of collapses (Mirshekary, Yaftian & Cross, 2005). The main reason for the collapse of HIH was mismanagement, with an emphasis more on the directors’ personal qualities such as integrity, honesty and morality rather than tougher legislation and rules. Accounting students are our future business leaders. The teaching of ethics in the classroom to multicultural groups of students provides an opportunity to facilitate the sharing of knowledge, and to increase interaction and debate around different approaches to ethics among students from different countries.
This study uses previous literature to explain the attitudes of accounting students towards academic and business/accounting ethics at an Australian university which is a multi-campus institution undertaking programs and activities at regional, national, international levels and by distance education.
This study reports the results of cross-cultural investigations of students’ ethical perceptions on moral values, academic and accounting/business vignettes, given that all students share the same learning opportunities, knowledge of ethics and interaction with their peers and lecturers. The results indicate no significant differences in responses between the students from Australia, South Asia and East Asia.

Teaching ethics in organisational behaviour : a Humean viewpoint

Problem Statement: Concepts of ethics have rarely been easy to teach in the organizational behaviour curriculum. The philosophical bases of ethics are often abstract and prone to multiple interpretations and dilemmas. The changing global environment of organisations adds complexity to the interacting values that people bring into the workplace. To redress the situation, this articlerepresents the stance of David Hume on human morality and proposes an original nexus of his concepts for application in the teaching and learning of ethics in the field of organizational behaviour.

Method: Based on the literature, we develop a conceptual model from a thread drawn between Hume’s influence on the Scottish Enlightenment and accordingly the current complex business environment which was fostered in part by the economic models espoused by his Enlightenment associates. The concepts are presented as a matrix and relevant examples are explained in this context.

Results: Pointing out the challenge of the global rifts in organisational morality, we relate the fable of the traveller from Hume’s writings and make the point that the Humean nexus, now distilled from the elaborate reasoning of Hume, provides educators and managers alike with a helpful centre of gravity around which to develop analyses of decisions and actions in order to gain moral perspective that transcends time and place.

Conclusions: Business ethics lessons have sometimes been abstract and emotive in organisational Behavior education but the empirical concepts of Hume in this new form have the potential to be useful and agreeable for many.

Effective teaching in universities: are students' basic needs being satisfied in large classes?

In a quest for a more efficient education system, many organizations have opted to increase class size. It is a common perception that large subjects are economical to run and small subjects are not. Many in the tertiary  education system have had concerns with issues involved in the teaching of large classes, including teaching quality and whether there are effective learning outcomes for students. As with any complex issue, there are several approaches that could be utilized to assess whether the needs of  stakeholders are being met. Stakeholders include the institution, the  teaching staff the community and the students. This study aims to assess whether universities are satisfying the needs of students as class size is increased The study focuses on satisfaction with large classes and includes an assessment of the satisfaction of students' psychological needs. These constructs are measured in small, medium and large classes to identify the change in the level of satisfaction. The study used a multi-method approach consisting of a literature review, a qualitative phase involving in depth  interviews, focus groups, and a quantitative survey The results show that while customer satisfaction is being met, the satisfaction of students' psychological needs are not being fully realised. It was also found that there were notable variations between individual students, the subjects being studied and degree streams of students taking the same subject. The implications of these findings and suggestions for further investigation are discussed in this paper.

Research methods in sales ethics: a review of the empirical literature

From a review of the empirical sales ethics literature, this paper reports findings about some of the research methods used to investigate the decision-making of sales practitioners under ethical conditions. The review identifies that several of the methodological deficiencies raised by previous reviewers of the literature have not been adequately addressed by subsequent researchers. The paper primarily reviews quantitative research studies because of their prevalence in the empirical sales ethics literature, and because studies similar to these have contributed much to marketing ethics theory. This discussion also focuses on sampling and data collection methods, the treatment of respondent and non-response bias, the use of instruments and scales, and the application of the scenario technique. Some suggestions are made that would improve the research methods in each of these areas.

The methodology in empirical sales ethics research: 1980-2010

The study examines the research methodology of more than 200 empirical investigations of ethics in personal selling and sales management between 1980 and 2010. The review discusses the sources and authorship of the sales ethics research. To better understand the drivers of empirical sales ethics research, the foundations used in business, marketing, and sales ethics are compared. The use of hypotheses, operationalization, measurement, population and sampling decisions, research design, and statistical analysis techniques were examined as part of theory development and testing. The review establishes a benchmark, assesses the status and direction of the sales ethics research methodology, and helps inform researchers who need to deal with increasing amounts of empirical research. The investigation identified changing sources of publication with the Journal of Business Ethics and the Journal of Personal Selling & Sales Management maintaining their position as the main conduit of high quality empirical sales ethics research. The results suggest that despite the use of theoretical models for empirical testing, a greater variety of moral frameworks and wider use of marketing exchange theory is needed. The review highlights many sound aspects about the empirical sales ethics research statistical methodology but also raises concerns about several areas. Ways in which these concerns might be addressed and recommendations for researchers are provided. © 2013 Springer Science+Business Media Dordrecht.

Objections to the teaching of business ethics

To date the teaching of business ethics has been examined from the descriptive, prescriptive, and analytical perspectives. The descriptive perspective has reviewed the existence of ethics courses (e.g., Schoenfeldtet al., 1991; Bassiry, 1990; Mahoney, 1990; Singh, 1989), their historical development (e.g., Sims and Sims, 1991), and the format and syllabi of ethics courses (e.g., Hoffman and Moore, 1982). Alternatively, the prescriptive literature has centred on the pedagogical issues of teaching ethics (e.g., Hunt and Bullis, 1991; Strong and Hoffman, 1990; Reeves, 1990; Castro, 1989; George, 1987; Golenet al., 1985) and in providing recommendations for teachers of business ethics (e.g., Nappi, 1990; Hosmer and Steneck, 1989). From the analytical perspective judgments have been made as to whether courses in ethics are in fact effective in achieving value and attitudinal modifications in students (e.g., Loeb, 1991; Weber, 1990; Wynd and Mager, 1989; Pamental, 1989; Martin, 1982; Purcell, 1977). The evidence to date suggests that courses can be a means of achieving ethical awareness and sensitivity in students although it should be recognized that significant objections to the teaching of business ethics do exist and greatly inhibit their successful introduction. This paper addresses a number of the common objections to the teaching of business ethics that must be overcome if ethical programs are to continue in the future, and concludes with recommendations to facilitate the establishment of ethical training in an academic context.

A comparative study of the effect of web-based versus in-class textbook ethics instruction on accounting students' propensity to whistle-blow

The authors examined whether accounting students’ propensity to whistle-blow differed between those instructed through a web-based teaching module and those exposed to a traditional in-class textbook-focused approach. A total of 156 students from a second-year financial accounting course participated in the study. Ninety students utilized the web-based module whereas 66 students were instructed through a traditional teaching approach based on ethical problems presented in the textbook. Subsequently, when presented with a whistle-blowing situation, it was found that students exposed to a web-based ethics instruction module were more likely to whistle-blow than those students exposed to a traditional in-class textbook ethics instruction approach.

Ethics of teaching with social media

This paper goes beyond the commonly held concerns of Internet safety, such as cyberbullying. Instead, it explores the ethical dilemmas we face as teachers when using social media, in particular social networks, in the classroom. We believe old ideas of respect and culture of care for children and young people need to be reconstructed around new media. This paper draws on the authors’ experience in teaching with, and researching students’ use of, social media in the classroom. In this paper we explore the ethical issues of consent, traceability, and public/private boundaries. We tackle the complex issue of the rights around virtual identities of the students followed by a discussion on the ethics of engaging students in public performance of curriculum and their lives. Finally we discuss the ethical dilemma involved in recognising and responding to illicit activity. While we reflect on our own response to these dilemmas and propose a dialogic process as the way forward, we also return to the argument that the e ethical choices are dilemmas in which most, if not all, options are unpalatable or impracticable.