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ERIC Number: EJ844514
Record Type: Journal
Publication Date: 2009
Pages: 10
Abstractor: As Provided
Reference Count: 55
ISSN: ISSN-0883-2323
Using a Corporate Code of Ethics to Assess Students' Ethicality: Implications for Business Education
Persons, Obeua
Journal of Education for Business, v84 n6 p357-366 Jul-Aug 2009
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. (Contains 2 tables and 3 notes.)
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Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A