Team Learning and Communication: the Effectiveness of Email-Based Ethics Discussions

2007 ◽  
Vol 70 (2) ◽  
pp. 166-185 ◽  
Author(s):  
Lucia Peek ◽  
George Peek ◽  
Maria Roxas ◽  
Yves Robichaud ◽  
Huguette Blanco
Keyword(s):  
Business Ethics ◽  
Team Learning ◽  
Accounting Ethics ◽  
Ethical Training ◽  
Feedback Questionnaire ◽  
Before And After ◽  
Ethics Program

In fall 2003, students from two U.S. universities and a Canadian university participated in an ethics project. One solution to overcome the obstacles to ethics discussions among students who are geographically separated is the use of email as a mode of communication. As a basis for their discussions, the students used the accounting ethics vignette titled “The Error” from the Ar thur Andersen Business Ethics Program. This ar ticle repor ts on the results of the analysis of U.S. and Canadian students' responses to pre- and postquestionnaires concerning the alternatives available to the character in the ethics scenario before and after their written email discussions and group repor ts. The students did have significant changes in their responses after their discussions of the character's alternatives. It also repor ts the students' responses to a project feedback questionnaire concerning the students' perceptions of the importance of ethical training and discussions.

The Relationship between Fair Value Accounting and Presence of Manipulation in Financial Statements

2014 ◽  
Vol 4 (1) ◽  
pp. 221
Author(s):  
Laith Abdullah Alaryan ◽  
Ayman Ahmad Abu Haija ◽  
Ali Mahmoud Alrabei
Keyword(s):  
Business Ethics ◽  
Financial Statements ◽  
Fair Value ◽  
Policy Implications ◽  
Annual Reports ◽  
Fair Value Accounting ◽  
Before And After ◽  
The Face ◽  
The Relationship ◽  
Number Of Firms

The application of fair value has started early in Jordan, which was a bone of contention among supporters and opponents. This study came to provide empirical evidence on the relationship between fair value and financial manipulation. The study extracted data from 45 companies’ annual reports during a ten-year period (1997- 2006) five years before and after the application of fair value to examine the relationship among the application of fair value accounting and the presence of manipulation in financial statements. The result indicates that the number of firms that manipulated information in the financial statements had increased after applying fair value accounting. The results have policy implications, one of which is that the Jordanian government should either enact new regulations or modify the current regulations in the face of an increasing number of manipulations by firms after the application of fair value accounting. These regulations are needed to increase both the managements’ and accountants’ responsibility towards the firms and to enhance the business ethics of the organization.

Ethical Preferences among Business Leaders: Implications for Business Schools

2000 ◽  
Vol 63 (1) ◽  
pp. 23-31 ◽  
Author(s):  
Roger N. Conaway ◽  
Thomas L. Fernandez
Keyword(s):  
Business Ethics ◽  
Ethical Issues ◽  
Business Schools ◽  
Environmental Risks ◽  
Business Leaders ◽  
Ethical Values ◽  
Business Faculty ◽  
Insider Information ◽  
Ethics Program ◽  
Arthur Andersen

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.

Five Common Mistakes in Designing and Implementing a Business Ethics Program

1999 ◽  
Vol 104 (2) ◽  
pp. 163-170 ◽  
Author(s):  
Lori Tansey Martens ◽  
Kristen Day
Keyword(s):  
Business Ethics ◽  
Ethics Program

scholarly journals A Proposition For Effective Integration Of Ethics Across The Business Curriculum

2011 ◽  
Vol 1 (3) ◽  
Author(s):  
Mary Ann Boose ◽  
F. Peter Dean
Keyword(s):  
Critical Thinking ◽  
Business Ethics ◽  
Systematic Approach ◽  
Business Students ◽  
Business Curriculum ◽  
High Quality ◽  
Ethics Program ◽  
Upper Level ◽  
Core Course ◽  
Effective Integration

This paper proposes a model for providing business students with a rigorous, well-integrated, complete, and systematic approach to ethics that is grounded in critical thinking and presented in a progressive series of modules that are related to each other and to the specific business discipline of each business core course. Using this model, colleges and schools of business can take positive, cutting-edge steps toward developing a high quality, meaningful business ethics program. Companion studies examine two pilot initiatives. The first is an application of this model in core business classes and the second is an application in an upper level course that is an elective in a business major.

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