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  1. Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students.Nabil A. Ibrahim,John P. Angelidis &Donald P. Howard -2006 -Journal of Business Ethics 66 (2-3):157-167.
    The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. (...) Some explanations as well as limited generalizations and implications are developed. (shrink)
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  • Ethical decision-making of banking and finance professionals and students.Ngo Thai Phuong,Greg Fisher &Bahaudin G. Mujtaba -2014 -Asian Journal of Business Ethics 3 (2):141-153.
    The evidence from the recent financial crisis in the USA indicates the importance of ethical decision making in the banking and finance industry. This study surveyed 90 banking and finance professionals and students in Vietnam to examine the differences in their ethical decision making. The questionnaire consisted of eight vignettes describing practical ethical dilemmas which banking and finance professionals may face in their daily work. We found significant differences in ethical decision making between these two groups in their overall ethical (...) scores and in four out of eight vignettes. We also conducted a 3-h ethics training programme for these professionals and students and found that teaching ethics was more effective for students than working adults in the banking and finance industry. These findings are important as they show how banking and financial institutions can make workplace environments more conducive to ethical decision-making by enhancing ethics education for both newcomers and existing professionals. (shrink)
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  • The Dissolution of Ethical Decision-Making in Organizations: A Comprehensive Review and Model. [REVIEW]Ralph W. Jackson,Charles M. Wood &James J. Zboja -2013 -Journal of Business Ethics 116 (2):233-250.
    The purpose of this research is to present the major factors that lead to ethical dissolution in an organization. Specifically, drawing from a wide spectrum of sources, this study explores the impact of organizational, individual, and contextual factors that converge to contribute to ethical dissolution. Acknowledging that ethical decisions are, in the final analysis, made by individuals, this study presents a model of ethical dissolution that gives insight into how a variety of elements coalesce to draw individuals into decisions that (...) result in the ethical undoing of an otherwise healthy organization. ENRON, TYCO and WorldCom did not happen in a vacuum. Nor can such debacles be explained as simply one or two individuals who were morally corrupt. The ethical breakdowns that occurred in these companies happened over a period of time, involved numerous individuals both inside and outside of the organization, and brought about the implosion of viable companies. Seeking to extend the work of previous researchers, this study attempts to tie together a disparate set of factors into a cohesive explanation of ethical breakdowns in organizations. (shrink)
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