Dichotomy in ethical perceptions of business students: an emerging country perspective

2019 ◽  
Vol 12 (1) ◽  
pp. 43-64
Author(s):  
Sarwar Mehmood Azhar ◽  
Rubeena Tashfeen ◽  
Jaweria Khalid ◽  
Tashfeen Mahmood Azhar
Keyword(s):  
Ethical Behavior ◽  
Business Education ◽  
Unethical Behavior ◽  
Business Students ◽  
Ethical Perceptions ◽  
Content Type ◽  
Love Of Money ◽  
Emerging Country ◽  
Ethics Course ◽  
Religious Indoctrination

Purpose The Corruption Perception Index (CPI) for 2016 shows Pakistan as among the more corrupt nations in the world with a ranking of 117 among 176 countries surveyed. This situation raises concerns about members of the society and especially about the business communities. This paper aims to examine whether the tendency to corruption is also prevalent amongst business students, the future leaders and executives of business organizations. Design/methodology/approach The study uses survey questionnaires in the manner of Parsa and Lankford (1999) to examine the ethical levels of business students. It uses Levene’s (1960) tests for equality of variances and the t-test for equality of means to examine whether there are difference in the ethical perceptions between: bachelors (BBA) and graduate (MBA) students; business students who have taken the ethics course and those who have not; and female and male students. The authors also examine the overall ethical perceptions of business students. Findings The results show that students seem to make a clear distinction in respect of what they consider as acceptable and unacceptable ethical behavior. They would not indulge in behavior that directly falls within the category of stealing, misusing of company’s resources and undertaking actions that are wrong or dishonest, which may stem from their religious indoctrination. However, they would consider as acceptable behavior the overlooking of safety violations, not telling on peers; and fudging of the truth to get the job done. The latter attitude appears to be in line with business objectives of achieving targets irrespective of the means employed and that inform business education. We do not find any differences between the behavior of women and men which may be the outcome of the same religious indoctrination and educational perceptions. While there is a difference in the ethical perceptions between students who have taken the ethics course and those who have not, the course is not able to counter the lack of ethics among business students. There is a need for some stronger measures to inculcate a set of ethical values within students. However, we did find that some of the unethical behavior is diluted at the MBA level in comparison to BBA students. Originality/value This study provides new insights into the ethical perceptions of students in an Islamic emerging country. There is a conflict between ethics conveyed through Islamic precepts, and the ethics of business education with a focus on profits/revenues, costs, performance and competition that endorses a Machiavellian attitude of achieving goals at any cost and the love of money (Tang and Chen, 2008). It is the first study to suggest a differentiation in the ethical behavior of business students that exhibit both ethical and unethical behavior. There appears to be a clear segregation between what students deem as acceptable and unacceptable ethical behavior that may result from their personal/religious beliefs, and their business attitudes that strongly informs their ethical behavior. It provides a basis for developing more customized and effective ethics courses in Pakistan and suggests more importantly that ethics needs to be integrated into business concepts imparted in business programs at universities.

Reweaving the rainbow: qualitative color in business education

2018 ◽  
Vol 26 (3) ◽  
pp. 238-246 ◽  
Author(s):  
David Starr-Glass
Keyword(s):  
Business Education ◽  
Business School ◽  
Business Schools ◽  
Business Students ◽  
First Year ◽  
Content Type ◽  
Central Direction ◽  
Undergraduate Economics ◽  
Personal Insight ◽  
Limited Generalizability

Purpose This study aims to reflect on the dominance of a narrowly focused analytical approach within business schools, which provides an artificially fractured and disjointed understanding of the contextual complexities and interconnectedness that students will encounter in the future. This approach unnecessarily constrains sensemaking and inhibits creative response to future social and organizational complexity. As business schools and their graduates come under sustained scrutiny and criticism, it perhaps appropriate to reexamine and reframe their analytical bias. Design/methodology/approach The central direction taken in this study is that of critical reflection on the present author’s practice and experience in teaching undergraduate economics and accounting. Although the analysis may have limited generalizability, it is hoped that it may prove of interest and value to business school educators. Findings The preferential business school reliance on analytical perspectives suggest that they fail to appreciate the nature of business, its embeddedness in broader society and the competencies required by undergraduates and graduates. This study argues that an emphasis on holistic systems, synthetic fusion and an appreciation of complexity – rather than a reductive analytical agenda – might benefit business schools, their graduates and society at large. Originality/value This study provides an original, albeit personal, insight into a significant problem in business education. It offers original perspectives on the problem and presents faculty-centered suggestions on how business students might be encouraged and empowered to see quality as well as quantitative perspectives in their first-year courses.

Money attitudes survey of business students in Kazakhstan, Kyrgyzstan and Uzbekistan

2019 ◽  
Vol 12 (2) ◽  
pp. 228-246
Author(s):  
Urmatbek M. Tynaliev ◽  
Carolyn Erdener
Keyword(s):  
Undergraduate Students ◽  
English Language ◽  
Business Students ◽  
Business Organizations ◽  
Content Type ◽  
Money Attitudes ◽  
Nation States ◽  
Central Asian ◽  
Love Of Money ◽  
Former Ussr

Purpose The purpose of this study is to analyze the money attitudes among students at English-language business schools in the transitioning Central Asian nations of the former USSR, namely, Kazakhstan, Kyrgyzstan and Uzbekistan. Design/methodology/approach The survey was carried out in 2017, using previously established measures of Love of Money survey questionnaire. Over 300 undergraduate students in English-language business degree programs in Kazakhstan, Kyrgyzstan and Uzbekistan participated in the survey. A few hypotheses were tested using three-way MANOVA to test the influence of three factors (country, gender and student years). In addition, post hoc analysis, and one- and two-way ANOVA methods were used for multiple comparisons. Findings The results showed evidence of increasing convergence among students who are farther along in the program. Some statistically significant differences were also found, mainly in regard to gender differences in money attitudes across countries and student levels. The results of statistical analysis suggest a need for further research on attitudes and values related to money in the modern nation states of Central Asia. Originality/value This study is one of first attempts to study the values and attitudes regarding money among the first generation of business students who were born and grew up after their respective countries gained independence. The findings imply the development of a relatively homogeneous labor pool for business organizations across regions that are characterized by increasing differentiation among countries within the region.

Lonmin Plc: mining and responsible investment – dangerous liaisons?

2018 ◽  
Vol 8 (2) ◽  
pp. 1-22
Author(s):  
Stephanie Giamporcaro ◽  
Marilize Putter
Keyword(s):  
South Africa ◽  
Business Students ◽  
Investment Strategy ◽  
Subject Area ◽  
Content Type ◽  
Responsible Investment ◽  
Mba Students ◽  
Ethics Course ◽  
Platinum Mining ◽  
Sustainable And Responsible Investment

Subject area The case presents a responsible investment dilemma case. Swedish institutional responsible investors have to make a choice about their investment in Lonmin, a platinum mining company whose operation are located in South Africa and has been the theatre of workers’ killings. Study level/applicability The case targets MBA students and can be taught in a corporate finance course, a corporate governance course, a business ethics course or on sustainable and responsible investment. Case overview The teaching case follows the journey of Hilde Svensson, the head of equities for a Swedish responsible investor. She has been tasked to visit the site of Lonmin in South Africa which is the theatre of a tragic workers’ unrest that led to the killings of 44 workers in August 2012. She must decide what the best responsible investment strategy is to adopt with Lonmin for the future. Expected learning outcomes The students are expected to learn about what responsible investment entails and the dilemmas that can be faced by responsible investors. The case also gives insight to business students and the complexities of environment, social and governance (ESG) analysis and how to integrate financial and ESG analysis when you are a responsible investor. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CCS 1: Accounting and Finance

Using peer instruction with hints in introductory business statistics

2014 ◽  
Vol 7 (1) ◽  
pp. 60-71
Author(s):  
Ning Ding ◽  
Xiaoyan Xu
Keyword(s):  
Higher Education ◽  
International Business ◽  
Business Education ◽  
Business Students ◽  
Peer Instruction ◽  
Final Exam ◽  
Content Type ◽  
Business Statistics ◽  
Conceptual Changes ◽  
International Business Education

Purpose – Peer instruction has been widely adopted as an instructional method in higher education. However, due to students' different preconceptions, the authors argued that peer instruction is not a panacea in international business education when students' prior knowledge extensively varies. The paper aims to discuss these issues. Design/methodology/approach – In this experimental study, the authors focused on three conditions of an introductory statistics course: individual problem solving, peer instruction, and peer instruction with hints. Findings – The authors have found students in peer instruction with hints class did not only outperform in the final exam, but also achieved the highest frequency of successful conceptual changes in comparison with their counterparts in the other two classes. Practical implications – Providing instructional hints to improve the effectiveness of peer instruction may shed light on classroom instruction in higher education. Originality/value – As for international business education, this was a unique exploration to capture students' conceptual changes using clickers. The authors believed this research paper will help the education practitioners to know their business students better.

An investigation of Indian student attitudes towards entrepreneurs and managers

2019 ◽  
Vol 12 (3) ◽  
pp. 377-398
Author(s):  
Dennis Barber III ◽  
Suhail Mohammad Ghouse ◽  
John Batchelor ◽  
Francesca Chaher ◽  
Michael L. Harris ◽  
...  
Keyword(s):  
Hypothesis Testing ◽  
Ethical Behavior ◽  
Student Attitudes ◽  
Design Methodology ◽  
Business Students ◽  
Business Managers ◽  
Content Type ◽  
Ethical Behaviors ◽  
Indian Student ◽  
Indian Students

Purpose The purpose of this study was to investigate the perceptions of business students in India toward business managers (not self-employed) and entrepreneurs. Design/methodology/approach Students’ perceptions of the ethical behaviors of business managers and entrepreneurs were measured using the Bucar and Hisrich (2001) model. The scale comprises 20 behavioral descriptors, and the students were asked to indicate the degree to which they believed entrepreneurs and business managers would consider these actions as ethical. Findings Responses to general items of ethical behavior demonstrated a difference in the perception of Indian students between business managers and entrepreneurs. Originality/value This study contributes to the field of entrepreneurship in two ways. One involves the results of the hypothesis testing presented herein to evaluate the perceptions of business students in India toward entrepreneurs and business managers. The second contribution is comparing these results to that of a similar study using a US sample (Batchelor et al., 2011) to compare the differences in perceptions toward entrepreneurs and business managers across these two nations.

Collaborative engagement experience-based learning: a teaching framework for business education

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shelly L. Freyn ◽  
Mina Sedaghatjou ◽  
Sheree Rodney
Keyword(s):  
Undergraduate Students ◽  
Business Education ◽  
Teaching And Learning ◽  
Business Students ◽  
Learning Experience ◽  
Content Type ◽  
Skill Sets ◽  
Experience Based Learning ◽  
Viable Solution ◽  
Collaborative Engagement

PurposeAn academic–practitioner divide exists suggesting the need for business education curriculum to more appropriately suit private-sector demands. This calls for pedagogical approaches that offer experiences and build skill sets to better prepare graduates for the workforce. The authors propose a framework, collaborative engagement experience-based learning (CEEBL), as a new pedagogical method for teaching and learning in business education. This research provides a viable solution to bridge the gap between academia and industry. The authors suggest CEEBL also offers business students new methods of engagement in the world of work.Design/methodology/approachThis exploratory study investigates the CEEBL framework applied to a business education course in competitive intelligence (CI) and a crisis simulation exercise that offer “real world” experiences to students. Data were collected in two semesters and included feedback from over 70 undergraduate students.FindingsResults suggest that the CEEBL framework provides students with the learning experiences to build much-needed skill sets. Additionally, Hallinger and Lu's (2011) assessment of overall instructional effectiveness showed positive statistical results for its dimensions.Originality/valueThe CEEBL framework is coined from two existing pedagogical underpinnings; collaborative engagement (CE) and experience-based Learning (EBL). These concepts offer insights into the ways in which CE promotes a rich learning experience. The new framework takes into consideration the relationship(s) among the dimensions of CE and EBL and how they intertwine with each other to create a pedagogical method that can better prepare students for a dynamic workplace. CEEBL can be easily adapted for online, hybrid or in-session teaching environments. Additionally, the framework offers flexibility in application to other disciplines while addressing current topics and issues through the capstone exercise.

Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable

2020 ◽  
Vol 23 (1) ◽  
pp. 245-266
Author(s):  
Dodik Ariyanto ◽  
Gusti Ayu Putu Weni Andayani ◽  
I. Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Tax Evasion ◽  
Latent Variables ◽  
Structural Model ◽  
Tax Compliance ◽  
Measurement Model ◽  
Partial Least Square ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Content Type ◽  
Love Of Money

Purpose The purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen the influence of justice, culture and love of money on ethical perceptions about tax evasion. Design/methodology/approach The primary data were collected and analyzed using a popular component-based model called partial least square (PLS). PLS consists of two sub-models, measurement model or outer model and structural model or inner model. The measurement model shows how real or observable variables are latent variables to be measured. While the structural model shows the level of estimation between latent or construct variables. Findings The statistical analysis showed that neither the coefficient of gender (moderating variable) nor the interaction between gender and the exogenous variable are significant. Solimun (2010) explained that such moderating variable is called homologizer moderation (potential moderation). Homologizer moderation refers to variable that may potentially become a moderating variable influencing relationship between predictor (exogenous) and dependant variable (endogenous). This variable has no interaction with predictors or can be said to be insignificant on the dependent variable. In this study, gender is a potential moderating variable (homologizer moderation). Gender can potentially become a moderating variable influencing relationship between justice, culture and love of money and ethical perception on tax evasion. Gender does not have interaction with justice, culture and love of money or significant influence toward ethical perception on tax evasion. Originality/value There are very few studies on tax evasion from an ethical point of view so this study is not only important but also interesting because it shows that tax evasion is a classic problem taking place in nearly all countries that apply taxation system; cultural difference results in different views on ethical perceptions on tax evasion (Basri, 2015); this study uses the local wisdom of Balinese people, namely, Tri Hita Karana and thus, this study becomes relatively new; justice is one of the non-economic variables of tax compliance behavior (Darmawan, 2012), so that the researcher is interested in conducting further research on the effect of justice toward ethical perception on tax evasion; there are very few studies discussing love of money (Hnisz et al., 2013); therefore, research on the effect of love of money toward ethical perception on tax evasion is of necessity and the findings of previous studies that are inconsistent. The researcher predicted that there are contingency factors that influence the relationship between justice, culture and love of money toward ethical perceptions on tax evasion. As suggested by Baridwan (2012), gender, the moderating variable in this study, refers to masculine and feminine character as a dimension of social culture; this study is carried out in the Tax Service Office (KPP Pratama) of Badung Utara because during the 2015 tax year, KPP Pratama Badung Utara was one of the KPPs in Bali DGT Regional Office which experienced a decline in realization of revenues and a sharp decline in growth.

The impact of education, diversity, professional development and age on personal business ethics of business students in Russia

2017 ◽  
Vol 36 (3) ◽  
pp. 410-426 ◽  
Author(s):  
Natalia Ermasova ◽  
Stephen Wagner ◽  
Lam Dang Nguyen
Keyword(s):  
Professional Development ◽  
Business Ethics ◽  
Ethical Behavior ◽  
Significant Relationship ◽  
Ethics Education ◽  
Business Students ◽  
Content Type ◽  
Older Employees ◽  
Significant Difference ◽  
The Impact

Purpose The purpose of this paper is to investigate how individual differences predict personal business ethics of business students with a particular focus on how these factors moderate the relationship between ethical organizational interventions and personal business ethics perception. Design/methodology/approach Totally, 488 participants completed Clark’s Personal Business Ethics Scores (PBES) survey. ANOVA analyses were then performed. Findings Significant correlations were observed between personal business ethics and diversity professional development, age, and education. The authors found significant difference on ethical behavior and diversity professional development. Professional development focusing on diversity was positively related to reports of ethical behavior for women but no significant relationship was observed for men. Furthermore, professional development focusing on ethics was positively related to reports of ethical behavior for younger employees but no significant relationship was observed for older employees. Research limitations/implications Researchers and scholars in cross-cultural management and business ethics fields can benefit from this study as it provides more empirical results in understanding the impact of demographic, educational, and cultural factors on the ethical maturity of business students in different countries. Practical implications Leaders, managers and practitioners, can benefit from this study as it provides managerial implications in managing this workforce in the most effective and efficient manner. The results from this research suggest that ethics education and diversity training play the critical role in creating an ethical climate on workplace. Originality/value This study fills the gap within the literature and offers a unique analysis of the personal business ethics of Russian business students. Determining the types of business ethics education and training that are the most effective in Russia would be beneficial to researchers and practitioners.

scholarly journals Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan

2019 ◽  
pp. 201
Author(s):  
Kadek Indah Dwi Lestari ◽  
I Wayan Ramantha
Keyword(s):  
Ethical Behavior ◽  
Unethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Perceptions ◽  
Analysis Techniques ◽  
Ethical Knowledge ◽  
And Gender ◽  
Positive Effect

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used amounted to 94 accounting students with multiple linear regression analysis techniques. Based on the results of the study it was found that knowledge of ethics and idealism negatively affected accounting students' ethical perceptions of accountant's unethical behavior. This shows that the higher the knowledge of ethics and idealism that students have, the more they disagree with the ethical behavior of accountants. Relativism has a positive effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that the higher the relativism that students have, the more they agree with the ethical behavior of accountants. Gender has a negative but not significant effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that men and women give an attitude of disagreement with accountants' unethical behavior. Keywords: Ethical knowledge, idealism, relativism, gender, ethical perceptions, accounting students, unethical behaviour

scholarly journals Deconstructing the corporate psychopath: an examination of deceptive behavior

2018 ◽  
Vol 10 (2) ◽  
pp. 163-182 ◽  
Author(s):  
Corey Allen Shank
Keyword(s):  
Decision Making ◽  
Unethical Behavior ◽  
Design Methodology ◽  
Business Students ◽  
Fundamental Difference ◽  
Psychopathic Personality ◽  
Content Type ◽  
Deceptive Behavior ◽  
Practical Implications ◽  
Psychopathic Tendencies

Purpose The purpose of this paper is to examine whether business students deceive others more often than non-business students. Design/methodology/approach A cheap talk experiment and an ethics questionnaire are employed to examine the subject’s behavior. Fundamental differences, such as psychopathic personality, are used to examine their role in deceptive and unethical behavior. Findings The results show that business students deceive others for personal gain more often than non-business students when there is the most to gain; however, business students find deception committed by others as unethical. Business students exhibit more psychopathic tendencies compared to non-business students, including being more likely to fit the prototypical psychopath profile. This fundamental difference in psychopathy can help explain why individuals deceive others and behave unethically. Practical implications These results have important implications for the business industry and the design of policies. Originality/value Thus, this study endeavors to advance the literature on fundamental distinctions between those who work in high levels of organizations and how this fundamental difference impacts decision making.

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