Using a Corporate Code of Ethics to Assess Students' Ethicality: Implications for Business Education

Obeua S. Persons

36 citations0/0 files storedJournal of Education for Business

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Ethics in Business and Education Academic integrity and plagiarism Management and Marketing Education

Abstract

The author used a corporate code of ethics as a roadmap to create 18 scenarios for assessing business students' ethicality as measured by their behavioral intention. Using a logistic regression analysis, the author also examined 8 factors that could potentially influence students' ethicality. Results indicate 6 scenarios related to 5 areas of the code that deserve special attention and increasing course coverage. These 5 areas of concern are (a) failure to report unethical behavior, (b) improper use of company assets, (c) conflict of interest, (d) inaccurate accounting records by way of channel stuffing (offering a deep discount to customers to overbuy), and (e) trading on inside information. Regression analysis results suggest that female gender, accounting major, full-time work experience, and the number of workplace ethics trainings have a positive influence on students' ethicality. These results should help educators and corporate ethics trainers direct more attention to students or entry-level personnel with these characteristics.

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References

1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model 1989Gender differences in proclivity for unethical behavior 2012A Study of the Effect of Age and Gender upon Student Business Ethics 2004The Importance of gender Across Cultures in Ethical Decision-making 1999The Effects of Gender and Career Stage on Ethical Judgment 2012Differences in Ethical Perceptions Between Male and Female Managers: Myth or Reality?1996Gender differences in determining the ethical sensitivity of future accounting professionals 1995The role of moral intensity in moral judgments: An empirical investigation

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