Sustainable Growth and Ethics: a Study of Business Ethics in Vietnam Between Business Students and Working Adults

Sustainable growth is not only the ultimate goal of business corporations but also the primary target of local governments as well as regional and global economies. One of the cornerstones of sustainable growth is ethics. An ethical organizational culture provides support to achieve sustainable growth. Ethical leaders and employees have great potential for positive influence on decisions and behaviors that lead to sustainability. Ethical behavior, therefore, is expected of everyone in the modern workplace. As a result, companies devote many resources and training programs to make sure their employees live according to the high ethical standards. This study provides an analysis of Vietnamese business students’ level of ethical maturity based on gender, education, work experience, and ethics training. The results of data from 260 business students compared with 704 working adults in Vietnam demonstrate that students have a significantly higher level of ethical maturity. Furthermore, gender and work experience are significant factors in ethical maturity. While more educated respondents and those who had completed an ethics course did have a higher level of ethical maturity, the results were not statistically significant. Analysis of the results along with suggestions and implications are provided

THE INFLUENCE OF ACCOUNTING STUDENT MORAL REASONING AND ETHICAL SENSITIVITY TOWARD UNETHICAL ACADEMIC BEHAVIOUR

In the context of education in Indonesia, the phenomenon about the deterioration of moral values has become a kind of red light urging all parties, to immediately see an important synergy for the development of character education. Professional assessment cannot be separated from the basic value of honesty. This study aims to determine the influence of accounting student moral reasoning and ethical sensitivity toward unethical academic behaviour. The samples in this study are 200 respondents and the questionnaires were distributed to the accounting major student of economic and business faculty in Diponegoro University, Semarang. All questions were measured using a Likert scale with 5 rank answers from never to always. The data were processed using SPSS 23. Data analysis method used is quantitative analysis using validity test, reliability test, normality test, classic assumption test, multiple linear regression analysis tests, t-test, and f-test. The result of this study showed that the moral reasoning and ethical sensitivity variables have a significant influence on unethical academic behaviour on an accounting student who is studying accounting major in Diponegoro University, Semarang

The Intersection of Religiosity, Workplace Spirituality and Ethical Sensitivity in Practicing Accountants

A broad range of ethical decisions cross the desk of practicing accountants everyday. Rest and Narvaez (1994) theorized that ethical sensitivity is influenced by personal factors such as religion. Using Rest’s theory, this study found that workplace spirituality was positively related to ethical sensitivity and extrinsic religiosity was negatively related to ethical sensitivity. In additional analysis significant associations were found between the meaning an accountant ascribes to their job and ethical sensitivity. Significant differences in ethical sensitivity were also observed across the accountant’s role. The results of this study provide evidence that religion and spirituality are associated with ethical sensitivity in practicing accountants. While more research needs to be conducted in this important area, these results provide evidence that the profession should work towards fostering the intuitive links between ethical decision-making and the inner life of the accountant

An Introduction to the Integrated Community-Engaged Learning and Ethical Reflection Framework (I-CELER)

Cultivating ethical Science, Technology, Engineering, and Mathematics researchers and practitioners requires movement beyond reducing ethical instruction to the rational exploration of moral quandaries via case studies and into the complexity of the ethical issues that students will encounter within their careers. We designed the Integrated Community-Engaged Learning and Ethical Reflection (I-CELER) framework as a means to promote the ethical becoming of future STEM practitioners. This paper provides a synthesis of and rationale for I-CELER for promoting ethical becoming based on scholarly literature from various social science fields, including social anthropology, moral development, and psychology. This paper proceeds in five parts. First, we introduce the state of the art of engineering ethics instruction; argue for the need of a lens that we describe as ethical becoming; and then detail the Specific Aims of the I-CELER approach. Second, we outline the three interrelated components of the project intervention. Third, we detail our convergent mixed methods research design, including its qualitative and quantitative counterparts. Fourth, we provide a brief description of what a course modified to the I-CELER approach might look like. Finally, we close by detailing the potential impact of this study in light of existing ethics education research within STEM

A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements

Accounting educators face the increasingly important task of teaching ethics. Yet, there is little empirical evidence on the effectiveness of different ethics instructional methods on accounting students’ ethical judgements. This study examines whether the ethical decision making of accounting students differs (1) between those instructed through a web-based teaching module and those adopting a more traditional textbook-focused approach, and (2) between gender. A total of 156 students from a second-year financial accounting course participated in the study, with 90 students utilising the web-based module which was designed based on Rest’s (1979) model on ethics development. The other 66 students were instructed through a more traditional teaching approach based on regular class discussions using the ethical problems presented in the textbook. Subsequently, when presented with a whistle-blowing situation, the results of the study suggest that the attitudes and judgements of students instructed through the web-based module were more ethical than those utilising the traditional textbook module. Further, gender was found to impact ethical judgements but only among students who were exposed to the web-based module. The implications of the findings on accounting ethics education are discussed

Pushing Elephants Uphill - Teaching Ethics. It Works!

Recent releases from the International Federation of Accountants (IFAC) highlight the importance of ethics education. Academic institutions employ varying methods of teaching ethics and place varying levels of emphasis on ethics teaching during a business/accounting degree. This paper attempts to evaluate whether teaching ethics to final year accountancy students is beneficial. At the commencement of a semester one class of 155 students were given five ethical scenarios on which to make an ethical decision. During the semester they were subject to three different methods of teaching ethics, a traditional lecture/tutorial; use of a computer based interactive case study to work through an ethical dilemma; and, forming groups to complete a group written assignment solving another ethical dilemma. The subjects were subsequently given the original five ethical scenarios and asked to complete them again. In all five instances the mean responses were more ethical after the instruction methodologies (4 significantly so). When asked to evaluate the methodologies the subjects considered all three to have a positive effect on their ethical thinking and the combined effect was more positive than any individual method. Hence it appears teaching ethics can impact positively, the challenge is to find the optimal method(s)

The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and (in Libya) Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world

A new prescription for empirical ethics research in pharmacy: a critical review of the literature

Empirical ethics research is increasingly valued in bioethics and healthcare more generally, but there remain as yet under-researched areas such as pharmacy, despite the increasingly visible attempts by the profession to embrace additional roles beyond the supply of medicines. A descriptive and critical review of the extant empirical pharmacy ethics literature is provided here. A chronological change from quantitative to qualitative approaches is highlighted in this review, as well as differing theoretical approaches such as cognitive moral development and the four principles of biomedical ethics. Research with pharmacy student cohorts is common, as is representation from American pharmacists. Many examples of ethical problems are identified, as well as commercial and legal influences on ethical understanding and decision making. In this paper, it is argued that as pharmacy seeks to develop additional roles with concomitant ethical responsibilities, a new prescription is needed for empirical ethics research in pharmacy - one that embraces an agenda of systematic research using a plurality of methodological and theoretical approaches to better explore this under-researched discipline

The role of law and ethics in developing business management as a profession

Currently, business management is far from being recognised as a profession. This paper suggests that a professional spirit should be developed which could function as a filter of commercial reasoning. Broadly, management will not be organised within the framework of a well-established profession unless formal knowledge, licensing, professional autonomy and professional codes of conduct are developed sufficiently. In developing business management as a profession, law may play a key role. Where the idea is that business management should be more professsionalised, managers must show that they are willing to adopt ethical values, while arriving at business decisions. The paper argues that ethics cannot survive without legal regulation, which, in turn, will not be supported by law unless lawyers can find alternative solutions to the large mechanisms of the official society, secured by the monopolised coercion of the nation state. From a micro perspective of law and business ethics, communities can be developed with their own conventions, rules and standards that are generated and sanctioned within the boundaries of the communities themselves