Ethical Crossroads

Objective: The objective of this study is to investigate the relationship between personal ethics and deontological leadership in Chilean graduates, with the purpose of determining whether a high level of personal ethics in leaders influences the resolution of moral dilemmas and problematic situations in the institutional environment. Theoretical Framework: The research is based on concepts and theories about professional ethics, deontological leadership, and university ethics training. Theories and models such as Applied Ethics, Business Ethics and the deontological theory of ethics stand out. Method: A quantitative methodology with a survey design was adopted. 207 graduates of various careers from the Universidad Austral de Chile participated. Three instruments were used: the Ethical Leadership Questionnaire, the Ethical Dilemmas of Business Culture Questionnaire, and the Personal Ethics survey of collaborators. Data were analyzed with SPSS Statistics 23 and SPSS AMOS 23, performing exploratory and confirmatory factor analyzes. Results and Discussion: The results revealed that a high level of personal ethics is crucial to exercise effective deontological leadership. Significant differences in ethical perception between genders and ages were identified, suggesting that women and older professionals better manage ethical dilemmas. A negative correlation was observed between tolerance to unethical behaviors and the ability to solve ethical dilemmas. Implications of Research: Practical implications include the need to incorporate rigorous ethical training into university curricula to develop ethical leaders. Theoretically, the study contributes to the understanding of the relationship between personal ethics and deontological leadership, proposing that personal ethics is an essential precursor for ethical leadership in organizations. Originality/Value: This study contributes to the literature by empirically demonstrating the importance of personal ethics in deontological leadership. Their innovative approach and the discoveries made can influence training and professional practices in the educational and business field.

The aim of the study reported on in this article was to explore South African translators’ responses to various kinds of ethically contentious material at the textual level, in the context of particular text types and hypothetical translation situations. The study made use of a survey design based primarily on closed-ended questions, administered to an availability sample of 31 South African translators drawn from the membership of the South African Translators’ Institute (SATI). The survey was, in the first instance, designed to solicit respondents’ opinions regarding which translation strategies they would most likely select to deal with particular kinds of ethical challenges. In order to better understand the factors affecting the selection of translation strategies, the impact of two translator factors (experience and age) and two text factors (text type and type of ethical problem) was investigated. In the second instance, the survey aimed to investigate why respondents selected particular strategies, and indirectly how they view their ethical responsibility. To this end, possible reasons for the selection of specific translation strategies were formulated and categorised as primarily influenced by either personal or professional ethics. In addition to this overall analysis, the study analysed differences in the role of personal and professional ethics depending on the type of ethical problem, the type of text, respondents’ age, and different levels of translation experience. The findings of the study suggest an overwhelming preference for faithful translation, but also reveal an interplay between personal and professional ethics as the motivation for this choice, with some differences across text type and kind of ethical problem. It appears that experience leads to a greater preference for both faithful translation strategies and a stronger influence of professional ethics. However, the data also suggest that age and/or generational differences may play a role in the selection of translation strategies, as well as in the effect of personal and professional ethics, with the oldest and youngest respondents in the sample more likely to opt for strategies other than faithful translation, motivated more frequently by personal rather than professional ethics.

Craig Johnson is an associate athletic director for marketing and promotions in an athletic department at the collegiate level. Through conversation, he has recently realized that the graduate students working in his department as interns and graduate assistants feel that balancing work, school, and a personal life is impossible. As a mentor for working in sport, as well as their direct manager, he feels something must be done to assist these graduate students in managing the work–life interface, but is unsure where to start. Drawing from research in sport management and from the general management literature, the case gives insight into the issues, outcomes, and theories that inform the work–life interface. Undergraduate and graduate students in human resource management or organizational behavior courses who work through this case will have an opportunity to contemplate, discuss, and develop strategies for managing the issues surrounding balancing work and a personal life.

Moral behaviour, and more recently wisdom and prudence, are emerging as areas of interest in the study of business ethics and management. The purpose of this article is to illustrate that Cicero—lawyer, politician, orator and prolific writer, and one of the earliest experts in the field recognised the significance of moral behaviour in his society. Cicero wrote 'Moral Duties' (De Officiis) about 44 BC. He addressed the four cardinal virtues wisdom, justice, courage and temperance, illustrating how practical wis- dom, theoretical/conceptual wisdom and justice were viewed in Rome of the first century BC. 'Moral Duties' is a letter admonishing his son, Marcus. It refers to personal behaviour, business practice and analyses terms such as good faith and criminal fraud. In addition, it contains material which would be suitable for tutorials/seminars and discussions, particularly in the areas of critical thinking in business ethics and general management. A study of De Officiis in respect to present day management and business practice could give a wider perspective to business ethics and management students. If concepts such as moral virtue, moral propriety and moral goodness, many of which seem to be ignored in business situations today, are to be embedded in business leaders of the future, it is reasonable to expect that these qualities will be analysed and discussed by business students today. Further, a study of Cicero's six- step approach, when preparing an address/speech, could be useful and productive for practitioners and students in this area.

Learning outcomes This paper aims to sensitize learners to some of the ethical and public relation issues involved in decision-making with specific reference to the educational field. Case overview/synopsis This case brings out a dilemma faced by the school management of Vidyalaya School, Karnataka, India in responding to a notice issued by the State Government to pay a huge compensation and to re-absorb a teacher who was rendered physically challenged owing to an accident within the school premises. The case is set in the milieu of a self-financed, private education industry during the period 2013-2018. This is a case in “Strategy formulation” and “Ethical dilemma” involved in the field of education in India. A teacher was permanently injured and confined to a wheelchair in an attempt to rescue a child attempting to jump off the school building and end her life for having obtained low marks in a test paper. While the school management was initially sympathetic and paid her medical bills and full salary purely on humanitarian grounds, they discontinued this support-line after about two years. The teacher filed a complaint with the Disability Commission, a grievance redressal body of the Government of Karnataka, India. She demanded re-absorption into the job, payment of salary arrears and reimbursement of all the subsequent medical bills incurred abroad totaling Rs 15.5 million, which is unaffordable for a school of that size. The management is faced with a situation where they cannot accept such a huge financial liability as well as accept a wheelchair-bound teacher who would not be able to discharge her duties. The school was briefed by legal experts that there exists no law that specifies either compensation or re-absorption into the job in a situation like this. At the same time, to fight the case purely on legal grounds and deny her a decent livelihood would impact the image of the school as being inhuman to a lady who had actually tried to help the school in the name of humanity. The management is caught in a dilemma on the course of action they must take – to fight the case legally or to accept the demand on humanitarian grounds. Complexity academic level This paper is suitable for Undergraduate or Graduate students of Business Management. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 11: Strategy

Teaching & Learning Guide for Business Ethics: An Overview

Profesyonel olmayan yatırımcıların karar alma sürecinde, faaliyet raporlarındaki metin sıralaması ile grafiklerin bulunmasının bir etkisinin olup olmadığını tespit etmeyi amaçlayan araştırmada anket yöntemi uygulanmış olup, 422 öğrenciden örneklem üzerinde çalışma yürütülmüştür. Araştırmanın evrenini Süleyman Demirel Üniversitesi İİBF öğrencileri oluşturmaktadır. Anket kapsamına SDÜ’de eğitim görüp üçüncü ve dördüncü sınıfa devam eden İşletme, Bankacılık ve Finans, İktisat ve Maliye bölümleri başta olmak üzere diğer bölüm ve lisansüstü öğrencileri de dâhil edilmiştir. Çalışmada, Borsa İstanbul’da işlem gören bir market zinciri şirketine ait 2018 yılı faaliyet raporunu kullanılmıştır. Sonuçların istatistiki anlamlılığını test etmek için Mann- Whitney U Test kullanılmıştır.Araştırmada bilgi aktarımında planlı sunum sıralanmasından dolayı, profesyonel olmayan yatırımcıların yenilik etkisine duyarlı oldukları sonucuna varılmıştır. Başka bir ifade ile yatırımcının, faaliyet raporlarında olumlu bilgilerin ve gelişmelerin raporun sonunda olduğunda, şirkete bakış açısı olumlu olmaktadır, bu sonuç olumsuz bilgiler için de geçerlidir. Olumsuz bilgilerden hemen sonra olumlu bir grafiğin sunulması, yatırımcının kararı üzerinde neredeyse hiçbir etkiye sahip olmadığı sonucuna varılmıştır. Genel olarak, yenilik etkisi, İİBF öğrencileri ve özellikle Maliye bölümünde ortaya çıkmıştır ve İİBF öğrencisi olmayan kontrol grubunda bu etki bulunmamıştır. Tüm öğrencilerin sonuçları; bilgi sunum sıralanmasının yatırım kararını etkilemezken, yatırım miktarı ile gelir beklentisi üzerinde bir etkisi bulunmuştur. Bütün olarak (Bankacılık ve Finans, İşletme, İktisat ve Maliye) bölümlerin sonuçları; bilgi sunum sıralanmasının yatırım kararı, yatırım miktarı, gelir beklentisi ile şirketin değerlendirilmesini etkilemiştir. İİBF diğer bölümlerde okuyan öğrencilerin durumunda, yatırım kararına ilişkin öncelik etkisi bulunmuştur. Bulunan yenilik etkisi, erkek ve finansal okuryazarlık düzeyi yüksek olan öğrencilerin kararlarında bulunmayıp sadece kadın ve finansal okuryazarlık düzeyi düşük olan öğrenciler kararlarında bulunmuştur.Faaliyet raporların hazırlama sürecinde; bu raporun içerdiği bilgilerin doğru olması ile istatistiki verilerin ve analizlerin sade ve açık olması dikkat edilmesi gereken hususların başındadır. Ancak, araştırmada ulaşılan bulgular, bilgilerde bir değişiklik olmadığı halde, bilgi sunum sıralanmasında yapılan değişikliklerin profesyonel olmayan yatırımcının kararını, şirketin lehine etkileyebileceğini göstermektedir. Ayrıca, sonuçlar bu tür belgelerin üzerindeki uygulanan denetim işlemlerinin güçlendirilmesinin gerekliliğini göstermektedir.

In order to improve the management level on graduate student in agricultural colleges and universities, train talented person in the field of agricultural informationization and promote the development of agricultural informationization innovation in China. This paper is combined with the characteristics of graduate student in agricultural colleges and universities to analyze problems what are existing in the graduate student's management work of computer application in the agricultural colleges and universities. From the reality on the grassroots work of graduate student's management to research the graduate student's management mode of computer application major in agricultural colleges and universities. The management mode can emphasize the importance of graduate student's management work in colleges and universities and highlight the characteristics of graduate student's education in computer application field. Let the graduate students of computer application have their own advantages in the increasingly competitive environment.

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in Business realized the significance of imparting education in ethics mainly to the students studying business management and thus a task force was established to examine and report on the current status of ethics education in business schools (Waples, Antes, Murphy, Connelly, & Mumford, 2009). The task force published a report that strongly advocated a course in business ethics that will help business management students cope with ethical dilemmas in their decision-making process. In Eastern Africa, Business Ethics as a subject of teaching and research has expanded at a significant level mainly in Uganda, Kenya, and Tanzania. This chapter presents an evaluation and critical discussion of current business ethics education in St Lawrence University in Uganda. The chapter will discuss issues related to teaching business ethics in an African context and the relevance of the subject to the current students enrolled in business courses and how it can contribute to promoting social responsibility through higher education.

How important is business ethics: evidence from Estonia During recent decades, more and more attention has been paid to business ethics. There seems to be an increasing interest in the non-financial aspects of business. Stakeholders all over the world express their concern about embedding the principles of professional and business ethics into companies’ everyday activities. The main subject of this research is business ethics and the purpose is to find out the im-portance of professional and business ethics and determine its place in the modern business world as seen by Estonian business students and practitioners. To achieve the goals, the authors conducted a survey among Estonian graduate and undergraduate accounting and business students at Tallinn University of Technology and Estonian business practitioners. 587 responses were collected in the process. This infor-mation was compiled and analyzed based on status, gender, age, and specialization. The survey revealed that in Estonia people are familiar with business ethics; however, it is not of great interest to them. The results also indicate that professional and business ethics merit more attention and should be included as a required course in the curriculum of Higher Education Institutions (HEIs). In general, business ethics in Estonia was not ranked as “high”, which was also the case for both professional ethics at the work-place/university and also the importance and necessity of ethics in the modern business world.

Governments are particularly salient stakeholders for business ethics. They act on societal needs and social expectations, and have the political and legal powers to restrict or expand the economic freedoms of business as well as the legitimacy and often urgency to do so. We draw on two examples: the Business & Human Rights regime from a UN Global Compact perspective; and mandatory CSR reporting. Supplying integrated teaching notes and generalising on the examples, we explain how legal method may help students of business ethics, organisation and management – future managers – in their analysis of governments as stakeholders and their interests that drive expectations on firms. With a focus on analysis for responding adequately to stakeholder concerns, this article contributes to the emerging literature recognising the relevance of public regulation for CSR. More specifically, we contribute to the business ethics literature by explaining how legal method complements stakeholder theory for organisational practice.

This study investigates the use of listening skills among business management students. It is a cross-sectional study involving selected higher institutions in Malaysia. The specific objectives are to identify; (a) the physical attention level toward the sound sources; (b) the concentration and absorption level; (c) the avoiding listening distraction level; (d) the level of non-dependence on textbooks. The research data are collected through a questionnaire. The respondents of the study are 257 business management students which were selected on random sampling technique basis. Generally, the results showed that the use of listening skills among business management students was moderate. Key words: Management students, business management course, listening skills, learning strategies.

Although ethics instruction has become an accepted part of the business school curriculum at both the undergraduate and graduate levels, some scholars have questioned its effectiveness, and research results have been mixed. However, studies yield interesting results regarding certain factors that influence the ethicality of business students and may impact the effectiveness of business ethics instruction. One of these factors is gender. Using personal and business ethics scenarios, we examine the main and interactive effects of gender and business ethics education on moral judgment. We then analyze the relationships between gender and business ethics education on personal ethical perspectives. Our results indicate that women are generally more inclined to act ethically than men, but paradoxically women who have had business ethics instruction are less likely to respond ethically to business situations. In addition, men may be more responsive to business ethics education than women. Finally, women’s personal ethical orientations may become more relativistic after taking a business ethics class.

Research aim: This study seeks to identify the relationship between the personal and professional ethics of tax agents and their perception of tax evasion. Design/ Methodology/ Approach: A four-section survey questionnaire was used to collect data from primary sources. A total of 349 questionnaires were collected via online distribution. Research finding: The results suggest a strong positive significant relationship (p < 0.001) between personal ethics and tax agents’ perception of tax evasion. As for professional ethics, the findings show a moderate positive significant relationship (p < 0.001) between professional ethics and tax agents’ perception of tax evasion. Theoretical contribution/ Originality: Considering that this study focuses on tax agents’ perception of tax evasion, the theory pinned to this study is utilitarianism. The theory is used to predict and understand tax agents’ behaviours based on two factors: their perception of tax evasion with the influence of personal and professional ethics. Practitioner/ Policy implication: In the context of this study, government and tax authorities should provide a clear framework to guide the ethical conduct of the tax agents because of the complex nature of the tax planning environment. The framework is important to ensure that tax agents are not trapped between tax minimisation arrangements, aggressive tax planning, and tax evasion. Additionally, tax authorities, the Malaysian Association of Tax Accountants, and the Chartered Tax Institute of Malaysia can continuously organise professional development programmes addressing ethical issues and tax planning arrangements covering different jurisdictions. Research limitation: This study focuses only on tax agents’ perception of tax evasion. Future studies should include accountants, auditors, and company secretaries to gauge their perception of tax evasion because they are also actively involved with taxpayer activities.

The Pattern of Learning Styles among Second Year Students in Business Management and Hospitality Programs at One of The Vocational College in Northern Zone