How to do the right thing

Purpose This paper aims to make suggestions for addressing the apparent failure of business schools to communicate good ethical decision-making skills to students studying in postsecondary institutions. Design/methodology/approach At the beginning of university management classes, a form is distribu...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Accounting research journal 2023-05, Vol.36 (2/3), p.217-229
1. Verfasser: Messer, Ron Peter
Format: Artikel
Sprache:eng
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:Purpose This paper aims to make suggestions for addressing the apparent failure of business schools to communicate good ethical decision-making skills to students studying in postsecondary institutions. Design/methodology/approach At the beginning of university management classes, a form is distributed to students outlining a short scenario that requires a course of action. The two questions asked, based on this decision context, are (i) is it ethical to offer bribes to secure construction contracts in countries where this practice is considered an acceptable way of conducting business and (ii) has the student completed an ethics course at the university? Findings The scenario described is what occurred at SNC Lavalin, a Canadian construction company that was charged and convicted with offering illegal inducements to foreign officials (in Libya) to secure large government construction contracts. Ethically, the “right” decision would be to not offer bribes; this is because they are illegal when offered both in the Canada and in foreign jurisdictions. The response results to the survey questionnaire showed that 21% of the students thought that bribery was acceptable, if it was a customary business practice in the country where the transaction occurred, and 93% of these students had taken an ethics course. It was interesting to note that almost all the students, who had not taken a business ethics courses, thought that bribery is not acceptable under the circumstances described. Originality/value To address the apparent failure to communicate good ethical decision-making skills, this essay suggests that when teaching business ethics, there should a clearer focus on (i) the distinction between morality and ethics; (ii) the problem posed by relativism; and (iii) the reasoning behind ethical standards. This approach is novel in that it makes sense from the perspective of both a business practitioner and university educator.
ISSN:1030-9616
1030-9616
1839-5465
DOI:10.1108/ARJ-08-2022-0214