Since 1976, the American Assembly of Collegiate Schools of Business (AACSB) has encouraged business schools to include ethics in their curricula. Because lan guage is the means for conveying values, including ethical values, business com munication faculty play an important role in deciding what should be taught, and how. But until very recently, most researchers failed to look specifically at actual practices and perceptions in the workplace. To address that need, we conducted a survey of 250 business leaders concerning their ethical preferences and compared our results with an earlier study of business faculty and students. The survey, adapted from one used in the Arthur Andersen Business Ethics Program, consists of 20 narratives which presented respondents with the need to judge the impor tance of certain issues and their approval or disapproval of the action or decision described. We found no significant differences in responses to the 14 items which addressed ethical issues in such areas as creating health and environmental risks, taking credit when credit is not due, focusing on disability issues, deceiving cus tomers with products and services, and using insider information to gain personal advantage. We did find significant differences in responses to six narratives focused on ignoring wrongdoing in the workplace, doing special favors for others to gain personal advantage, and covering up flaws in merchandise or operations. Our results, and the survey instrument itself, provide useful tools for the business com munication classroom.
Appendix A: Sarbanes-Oxley Act of 2002-Effective Compliance and Ethics Program
