American Journal of Business Education – November 2009

Volume 2, Number 8

Teaching And Assessing Ethics As A
Learning Objective: One School's Journey
Carl R. Templin, Southern Utah University, USA
David Christensen, Southern Utah University, USA

This paper reports the results of a ten-year effort to establish ethics as a learning objective for all
business students, to assess the effectiveness in achieving that learning objective and to
incorporate ethical conduct as a part of the school's organizational culture. First, it addresses the
importance of ethics instruction for all business students. Then curricular concerns are addressed,
specifically the establishment of ethics as an overarching learning objective and ensuring
adequate coverage of ethics throughout the curriculum. Next, assessment mechanisms are
described to demonstrate improvement in student's moral judgment and moral courage, in
achieving the ethics learning objective using pre-tests and post-tests. These tests validated the use
of ethical vignettes/cases to improve ethical awareness and exposure and writing about moral
exemplars to increase student resolve to have moral courage. Finally, the paper addresses ways
to measure and improve the ethical climate of the organization (faculty and students)
Keywords: business ethics, cognitive moral development, academic integrity



ffectively incorporating and assessing ethical instruction into business curricula are crucial for
preparing students for careers in all business disciplines, especially given the ethical challenges that
past corporate scandals have created for current and future business leaders. Wei (2002) found that
such scandals as those involving Enron, WorldCom, Adelphia, Tyco, HealthSouth, and Global Crossing tarnished
the reputation of business management and accounting professions. The Sarbanes-Oxley Act of 2002, mandated
ethical changes pertaining to auditor independence (Title II), a code of ethics for financial officers (Title IV), and
higher standards of responsibility and liability for corporate officers and board members. The rapid demise of Arthur
Andersen with over 85,000 employees was certainly a dramatic wake-up call as to the importance of ethical
behavior for business professionals.
Seeking to determine the cause of the recent corporate scandals, a consortium of corporate and academic
institutions in 2005 identified three causes. First, organizational culture either serves as a strong deterrent to
unethical misconduct or tolerates it. Second, organizational instability caused by mergers, acquisitions,
downsizings, etc. combined with decentralized organizational structures make it more difficult to prevent, detect and
punish ethical misconduct. Finally, traditional safeguards tend to become eclipsed by the very conditions they were
designed to guard against (Soule, 2005, p. 5). The consortium issued a call for a shift in strategy, from focusing on
deviant ethical performance to an environmental/cultural focus, specifically improving and assessing organizational
ethical culture and holding managers responsible for maintaining or improving that ethical culture. It also issued a
call for higher education to (1) apply the strategy for managing ethical performance to high-risk areas of their
organizations, (2) express moral development goals and manage them systematically, including empirical bases for
judging effectiveness of existing programs and targeting resources, establishing accountability and guiding remedial
actions and (3) develop a strategy for improving ethical awareness and behavior using past initiatives aimed at
improving respect for diversity as a model (p. 10).
In addition to meeting the demands of our business stakeholders to produce students well-grounded in
ethics and integrity, both major business accrediting bodies require an ethics component in the curriculum. The

The AACSB-International Ethics Education Task Force found: From the undergraduate to the master’s and doctoral levels. The next step was to incorporate assessment mechanisms into the curriculum to ensure that it actually resulted in an increase in student awareness of ethical issues and moral courage to act on that knowledge. such as the Institute for Supply Management’s Principles and Standards of Ethical Supply Management Conduct (ISM 2005) and the American Institute of Certified Public Accountants Code of Professional Conduct (AICPA. Post-conventional: moral decisions are based on a logical application of universal moral principles despite legal or social implications. While a student’s ethics and integrity are developed long before a student enters college. We must socialize students in the obligations and rewards of stewardship. (AACSB. Organizational and process tools were also put in place to encourage ethical conduct and support faculty in dealing with problems of academic integrity. 2004) This paper describes the ten-year journey of one school of business to better meet the demands of both society and accrediting organizations to improve ethics instruction and the organizational ethical culture. It is clear that our business curricula must cover general principles of ethics and integrity in core business courses as well as discipline-specific standards in our major-specific courses. 2005). Over 500 published articles reviewed by 66 . including the concerns of multiple stakeholders and the responsible use of power. Then it addresses what we did to ensure the adequacy of coverage in the core business curriculum. Currently. Its current standards reaffirm the importance of ethics education and require undergraduate degree programs to have learning experiences in "ethical understanding and reasoning abilities" and both undergraduate and graduate programs must have learning experiences in "ethical and legal responsibilities in organizations and society" (standard 15). business schools must encourage students to develop a deep understanding of the myriad challenges surrounding corporate responsibility and corporate governance. The question is. The Association for the Advancement of Collegiate Schools of Business (AACSB-International) required curricular coverage of ethics as far back as 1991. conflicting. Such efforts may require different approaches for undergraduate. Conventional: moral decisions are based on society’s expectations and the respect for rules and laws. we are taking steps to baseline and improve the ethical culture of the School of Business. Kohlberg (1979. provide them with tools for recognizing and responding to ethical issues. Rest (1979) developed the Defining Issues Test (DIT) to measure moral judgment and to categorize respondents into one of Kohlberg’s three levels of moral development. 40). and core ethical principles that will help to guide business leaders as they respond to a changing legal and compliance environment as well as complex. IMBEDDING ETHICS INTO THE CURRICULUM Effectively incorporating ethics into the business curriculum is a daunting task. Disciplines within business also have specific codes of conduct and ethics. The journey starts with the establishing of an ethical learning objective and incorporating ethics into the business curriculum. As each part of the journey is discussed. a review of the applicable literature used to guide our efforts will be presented. 1984) postulated that individuals progress through six consecutive levels of cognitive moral development. both personally and organizationally. It also addresses ethics in its standards for faculty and student educational responsibilities (standards 13 and 15) (AACSB. ethical reasoning skills. and engage them at an individual level through analyses of both positive and negative examples of everyday conduct in business. Number 8 Association of Collegiate Business Schools and Programs (ACBSP) requires business ethics and the legal environment of business as components of its common professional component (ACBSP. the development of professional ethics and integrity is an important part of preparing students to become business professionals. and sometimes highly problematic interests and opportunities.American Journal of Business Education – November 2009 Volume 2. All of us involved in business education need to think more deeply and creatively about how to advance ethical awareness. p. including the establishment of core values and a student-developed honor code. masters. can business schools teach ethics? This section explores literature dealing with the best ways to teach ethics. which can be collapsed into the following three phases:    Pre-conventional: moral decisions are based on rewards and punishments. 2005). and doctoral students.

Both suggest that DIT vignettes are too general for measuring progress for Component 3. 2002. identity formation. The specific learning objective is “Understand the ethical roles of business within society. She recommends (1) using context-specific vignettes. listing three “common methodologies for attaining moral courage: 1. Smith and Oakley (1996). moral exemplars). Armstrong (1993) Conry and Emerson (2004). A practitioner may be ethically sensitive. “we become brave by doing brave acts.19 percent (Accounting) and a low of 5. For example. Kidder (2005) recommends a similar approach. 1991. Three to twelve week interventions most effective. As shown in Table 1. repeated exposure in sequential course superior to one-time exposure. Number 8 Bebeau and Thoma (2003) confirm that ethics can be taught to college students. Behling (1996) Rest (1986).” To achieve this learning objective. Siu et al. Discourse and discussion. Bebeau further observes: …the fourth component in the FCM attends to the importance of character to effective and reasonably practice. No difference between business and other students. community service learning experiences improve moral judgment. we use a combination of lecture. DIT scores increased for those attending college but were stable for those who did not. 291).” (p. Sources Pascarella and Terenzini.16 percent (management).g. Good and Cartwright. It is included in our assessment program (alumni surveys. but if the practitioner wilts under pressure. (p. and 3. student focus groups. Factors That Influence Moral Development Factor Type of Institution Academic Discipline Time Factors External Factors Finding Liberal arts colleges more conducive to fostering development of moral judgment Mixed: Business students show lower levels of moral judgment than psychology. In order to improve student awareness of ethical issues. (2) Moral Reasoning/Judgment (3) Moral Motivation/Identity Formation and (4) Ethical Implementation (in Bebeau. Jeffrey (1993). and abilities related to ethical implementation" (Bebau. Weber and Glyptis (2000) Of course. then moral failure occurs because of a deficiency in character and competence. or is weak-willed. Higher frequency of church attendance correlated with higher levels of moral judgment. 287). where identity formation is important. 2002). (2000). (1990). 1998 St. 2. (2) having students describe normative characteristics of professionalism. math or social work. and (3) exposing students to stories of moral exemplars to help "develop and assess ethical sensitivity. and exit interviews) which will be discussed in the next section. studies have concluded that the following factors influence a student’s development of moral judgment: Table 1. These have all been found to be effective means of increasing moral judgment and courage. ethics education was embedded throughout each curriculum. McNeel. awareness of ethical issues is not sufficient to ensure ethical behavior. we achieve nearly a 11 percent coverage of ethics in the core curriculum with the coverage in each major ranging from a high of 8. We track coverage by content hours devoted to ethics. practice and persistence (e.g. James Rest proposed a "Four Component Model" (FCM) consisting of (1) Ethical Sensitivity. write an essay on what it means to be a professional) and suggests that progress should be measured with context-specific vignettes. Pierre et al. R. p. is easily distracted or discouraged. We also have used self-reflective essays and stories of moral exemplars to help our students increase their resolve to have moral courage to make ethical choices. Miesing and Preble (1985).American Journal of Business Education – November 2009 Volume 2. cases. may make good ethical judgments and place high priority on professional values. 1994. Rest and Thoma (1985) tracked the moral development of students from the end of high school to six years beyond high school. As Table 2 shows. and coursespecific vignettes to generate discussion. modeling and mentoring (e.e. The School of Business faculty established ethics as a mandatory learning objective for all business undergraduate in 2001. Bebeau suggests that Moral Motivation/Identity Formation can be promoted by helping students identify themselves as a professional (i. 243). employer surveys. Of course coverage alone does not guarantee that 67 . similar to what Linda Thorne (2000) advocated in her accounting-specific DIT-like evaluation tool. accounting students are higher than others.

& Ethics 3 45 19.53 ECON 2010.4 3. Financial Accounting II 3 45 1.0 15.56% 3.33% 4.* 3 45 0.5 7.8 15.0 11.56% 3.0 4. Business Law 3 45 10. Tax II 3 45 6.44% 4.American Journal of Business Education – November 2009 Volume 2.28 ACCT 3020.5 Management MGMT 3050. Managerial Finance II 3 45 3.44% 3.77 ACCT 2020. Principles of Microeconomics 3 45 3. Cost Accounting 3 45 6.5 MKTG 4030.0 MKTG 4100.30 ACCT 3400.16 ACCT 3300.0 MKTG 3900. Marketing Research 3 45 2.0 4.2 MGMT 3180. 68 .3 22.00 ACCT 3200.22% 3.22% 3. Managerial Accounting 3 45 1.56% 4.34 ACCT 4030.8 8.0 11.5 Finance ECON 3170.56% FIN 3750. Financial Accounting I 3 45 3.56% FIN 3260.5 7.3 5.5 14.19% 4.44% ECON 3010.4 *Using a 5-point scale with 1=strongly disagree and 5 =strongly agree that the ethics learning objective was achieved.56% FIN 4250. Our next focus was to find ways to assess the effectiveness of our ethics instruction. Accounting Principles 3 45 5.0 13. Principles of Macroeconomics 3 45 2.78% 3.4 MKTG 3400.4 MKTG 3930. Number 8 students are expanding their understanding of ethics nor their willingness to behave ethically.1 MKTG 3010.0 4.2 Accounting ACCT 3010.11% 3.33% 3.00% 3. Auditing 3 45 2.30 8.0 2.0 4.6 1.44% 4.3 11. Consumer Behavior 3 45 0.5 7.0 13.0 4.78% ECON 2020.5 3. International Management 3 45 5. Marketing Management 3 45 4. Managerial Economics 3 45 2.52% Total Pre-Core and Business Core 36 540 62.11% 7. Org. Advanced Financial 3 45 2.44% 4.78% 4. Ethics Coverage In Curricula Foundation Courses Credit Contact 2007 Ethics % Course number.11% MGMT 3100. Management and Organizations* 3 45 3.89% 4.4 11.0 4.4 7. Sales Management 3 45 7.44% 4.4 MKTG 4100. Production and Operations Mgt.28 ACCT 3100. Tax I 3 45 6.7 MGMT 4200. Human Resource Management 3 45 1.8 MGMT 4100.33% 4.8 Total Major (four electives excluded) 12 180 10. Investments I 3 45 3.5 Total Major (four electives excluded) 12 180 13.4 Total Major (one elective excluded) 21 315 18. Decision Modeling 3 45 1.0 MGMT 3240.44% 2. Financial Management I 3 45 6.11% 4.9 5.0 Marketing MKTG 3030. Advanced Managerial Finance 3 45 5.3 9.6 10.87% 3. Retail Management 3 45 0. Title Hours Hours Assessment* ACCT 2010.97 ACCT 2360. Advertising 3 45 0.0 4.33% 4. Table 2. Government.0 MGMT 4950.6 3.4 7.0 4.22% 3. Marketing Principles* 3 45 3.9 MKTG 4930.11% 3. Behavior & Leadership 3 45 2.44% 4. Strategic Management 3 45 3.33% 5.44% FIN 3250. Marketing Research 3 45 2.44% 3.5 1.85 ACCT 4200. Accounting Information Systems 3 45 2.78% 4.3 Total Major 24 360 29.44% 2.5 43.00% 3.7 8. International Marketing 3 45 4. Business.

The 2007 scores by course are provided in Table 3.556 (p<0. 69 . that measures an individual’s level of moral judgment. Department chairs asked students to rate how well the learning objective was covered in their respective curriculum.0 4.American Journal of Business Education – November 2009 Volume 2. 3=neutral. Based on the answers. assessing the students’ own perceptions of the course of study in meeting the ethics learning objective.75 4. 1897) and that there is a moderately strong correlation between student perception and actual cognitive measures (Chesebro and McKroskey. and that seems to be reflected in the assessment scores. economics. a respondent is categorized into one of Kohlberg’s three levels of moral development using a N2 (formerly P) score.40 This is an indirect approach. We searched for ways to measure our students’ awareness of ethical issues and their attitude toward ethics and integrity.1 Masters of Accountancy 3. Student Assessment Of Learning Objectives* Program 2005 2006 BA/BS Accounting 4. Aggregate data for the past three years are summarized in Table 3: Table 3.0 is considered as achieving the learning objective. We discovered the Defining Issues Test version 2 (DIT-2). The Department of Economics and Finance does the assessment for each program as a whole. Students rate the ethical appropriateness of each vignette using a five point scale. we would prefer having more direct measures of our ethics learning objective. advanced cost accounting vignettes (15 students) and an audit ethics lecture (22 students). The Department of Management and Marketing does the same for its major courses and student activities. Of course. 4=agree.5 3.3 3. of course.0 4. Our accounting faculty took the lead in the ethics initiatives. However. 5= strongly agree) 2007 4.8 3. The Pearson Correlation between average student ratings and the percentage of ethics content covered in the course (or program) was . Accounting and Finance students rate their overall program quite high in achieving the ethics learning objectives.001) indicating that the evaluations at least have a moderately strong correlation with course content. Management also scores fairly high in terms of its aggregate measure. cost accounting vignettes (26 students). 2000).0 in the assessment measure and only one course scored below 3. Gorham and McCroskey.3 Economics 4 Finance 5 Management 4.0 rating in the most current round of assessment and. Students in four different accounting classes were given a pretest at the beginning of class and then a post-test after receiving an interjection of ethics treatment consisting of financial accounting vignettes (18 students). quantitative tools. An aggregate average score above 3. Wortham and Harper report on research conducted by McCroskey that found that such student perceptions are accurate (85% to 93%) measurements of actual cognitive learning (Richmond. That course impacts all undergraduate programs with the exception of Economics.53 3. introduced previously. there is no ethics component in that exam.1 Marketing 3. The Department of Accounting has students assess each major course and accounting activity (Professional Accountancy Club and Voluntary Income Tax Assistance) in both the undergraduate and graduate programs using a five-point scale (1=strongly disagree. However.9 4.0 (Marketing Research). Government and Ethics course actually scored a perfect 5. which we take as an indicator that we are achieving our ethics learning objective across the curricula. marketing.9 3. 5=strongly agree). management. finance. it has the highest ethics course content. The Business. rather than for each individual major course. we assessed our ethics learning objective (Understand the ethical roles of business within society) through exit interviews with our graduating seniors. Number 8 ASSESSMENT Initially. 2=disagree. It consists of five short ethical dilemmas with 16 questions after each one. Every program scored at least 3.23 *The learning objective was achieved (1=strongly disagree. as we do for most of our other learning objectives (we use the ETS Major Field Exam in Business to assess student knowledge of accounting. business law and international).

The improvement was most pronounced for sophomores and juniors.88 36.4 3. We used it to assess the effectiveness of the following treatments to increasing student resolve to have moral courage using pre.46 41.77 33.70 34.34 to 6.0 3. who had an average increase of 10.025 0. Number 8 The difference between pretest and post-tests were tested using the paired t-test and the Wilcoxon signedrank test at an alpha of 0.34 Posttest µ 38.001 0.009 0.00 10.74 5.98 p 0.97 39.89 33.16 36.0 3.6 0. Differences In Mci Scores Within Treatments Method N Vignettes 55 Exhortation 33 Reflection 20 Exemplars 70 *Significant at α < .05 (one-tailed t) Post Test mean Sd 31.34 2.69).46 1.015 0.44 32.98 28.American Journal of Business Education – November 2009 Volume 2.8 3.36 32. Level (Seniors) Ed.70 34.5 3.042 0.0 2. Table 4.4 3.34 to 6. The lecture-only treatment (at the beginning of the course) did not have a significant increase.0 2.26.67 69 p 0. In order to better assess the resolve to have moral courage. All treatments using a lecture followed by courserelated ethical vignettes throughout the term (15 weeks) showed statistically significant increases ranging from 5.56 41.54 0.5 se 0. we use the Moral Competency Inventory (MCI) developed by Lennick and Kiel (2005).33 31. Moral Judgment Pretest And Posttest Scores Category N 81 18 26 15 22 22 44 15 All treatments Financial Accounting Vignettes Cost Accounting Vignettes Advanced Cost Accounting Vignettes Audit Ethics Lecture Without Vignettes Ed.39 32.46.132 0. Seniors did not experience a statistically significant increase (1.50 0.76 6.000 Sig * * * . ranging from an increase of 5.26 in the N2 scores.26 5. Table 5.61 19 6. The formal hypotheses and interpretations are as follows: Hypotheses Ho: Mean DIT-2 difference ≤ 0 Ha: Mean DIT-2 difference > 0 Interpretations The moral judgment of the students did not improve The moral judgment of the students improved The DIT-2 pretest and posttest results are shown in Table 4.47 Pretest mean sd 30.51 70 gain 0. to protect against violations of normality and equal variance and to strengthen our conclusions (Sheskin 2000). Level (Masters) *Significant at α < . Level (Sophomores & Juniors) Ed.69 4. As supported by the literature.000 0.16 38.27 39.05.145 0.99 87 0. longer-term treatments were effective in increasing moral awareness of the students.29 0.and post-tests:     Written analyses of ethical vignettes (one paragraph) Exhortation (lecture and written analyses of moral courage journal articles) Reflection essays identifying personal and professional values Moral exemplar case studies with written essays The results of this assessment are found in Table 5.05 (one-tailed t) Pretest µ 33.93 31.200 0.4 2.000 0.37 Paired T-test t df 1.72 36.51 32.85 32 3.9 3.32 Difference µ 4.91 32.034 * * * * * * We are now exploring ways of incorporating the DIT2 test earlier in the curriculum to baseline our students’ scores with a post-test during the capstone course to determine if there is an overall improvement versus the semester long improvement demonstrated in Table 4.

2 0.314 .7 1.6 15. and the intellectual property policy. we have taken several additional steps.45 0.49 0. each infraction was handled independently by each faculty member.5 81. The results of this experiment are summarized in Table 6.5 2.3 0.8 16. actively caring about others and the ability to let go of others’ mistakes.0 1. You are expected to have read and understood the current issue of the student handbook (published by Student Services) regarding student responsibilities and rights.3 0.7 14.4 17.002 Sig * * * * * * * * This suggests the use of moral exemplars is effective in improving students’ overall resolve to have moral courage (MCI) and is especially useful in increasing resolve to act consistent with their values.9 2.8 13.3 Mean 1.5 2.34 0.4 SD 2.7 2.96 0.8 1. In an effort to stress the importance of ethics. Further study regarding the effectiveness of using moral exemplars against a control group attempted to determine which areas of moral competency were most affected. Previous to this.5 1. embracing responsibility for serving others.2 1.3 0.3 1.4 15.5 2. The policy is presented below: 71 .2 2.3 SD 1.2 1.5 0. We have also found that we can increase our students’ moral awareness and judgment through the use of ethical vignettes and that the use of reflective essays and exposing students to moral exemplars are effective in improving resolve to have moral courage. keeping promises.7 16. at least in the short run.4 1.005 . the faculty developed and approved a statement of academic policy that is placed prominently in every syllabus and discussed on the first day of class.3 1.4 17.3 . ORGANIZATIONAL AND PROCESS CONSIDERATIONS Ensuring that students have an appropriate appreciation and understanding of the importance of ethics in the academic and professional environment does not guarantee that students will behave in an ethical manner. in addition to curricular issues and assessment. in 2004.1 16. That statement reads as follows: Academic Integrity: Scholastic dishonesty will not be tolerated and will be prosecuted to the fullest extent.4 16.0 3.8 1. but each was often handled as if it were an isolated case. admitting mistakes. which had the greatest gains and significance levels.4 2.9 Difference SE T 0.5 17.2 15.99 0.4 2.002 .2 1.6 n 91 91 91 91 91 91 91 91 91 91 91 Exemplar Mean 17.0 13.1 14.75 0. Our assessment mechanisms show that our coverage of ethics across the curriculum has been effective in achieving our learning objective.8 6.1 16. to strengthen the ethical culture within the School of Business.01 1.7 2.3.4 15.001 .7 2.4 0.4 3.05 (one-tailed t) N 42 42 42 42 42 42 42 42 42 42 42 Control Mean 16. First.5 77.3 2.73 0. The faculty also developed an academic integrity policy for the School of Business and formed an Academic Integrity Committee to deal with infractions.003 . That meant that there could sometimes be multiple issues of academic dishonesty.043 . Number 8 Clearly the most effective treatments were the use of moral exemplars and reflection essays. at least in terms of our graduating students’ assessments during exit interviews.008 .American Journal of Business Education – November 2009 Volume 2.4 2.63 0.2 14.163 .2 1.2 0.004 .9 7.07 p . Differences In MCI Scores By MCI Item MCI Item Acting consistent with values Telling truth Standing up for right Keeping promises Taking resp.5 16.81 0.3 3. Table 6.8 1.4 0.8 1. for information about procedures and about what constitutes acceptable on-campus behavior. for personal choices Admitting mistakes & failures Embracing responsibility for serving others Actively caring about others Ability to let go of own mistakes Ability to let go of others’ mistakes MCI *Significant at α < .3 1.170 . standing up for what is right.

The Center for Academic Integrity 1999: 4). the number dropped to less than ten. and recommend appropriate action. The journals and research paper will be submitted to Turnitin. However. and the use of work belonging to another person. which they must sign before they can take upper-division coursework. forgery.turnitin. A compliance approach focuses on rules and disciplinary procedures. will not be tolerated in the School of Business. By themselves. but both components should be used (Trevino and Nelson 2007:347-348. The following year. Initially. or tolerate those who do. In academic year 2007/2008 we have had only two cases. with a focus on values considered essential for good conduct. The committee will have the final responsibility to determine the punishment assessed. This policy was put into place in January 2006. plagiarism. value statements can appear too abstract with no specific guidance for ethical conduct. To create an account for this class: 1) go to www. a system of rules without values is overly punitive and lacks underlying rationale. For first That is announced to the students in each syllabus in such as statement as follows: The School of Business uses Turnitin. All incidents of academic dishonesty will be brought before the School of Business Academic Integrity Committee for consideration. the instructor in whose class the infraction occurred may present the case before the committee. the faculty also voted to use turnitin. Our pledge has been accepted by the School of Business faculty and student senators. cheat. respect. The student may also attend. At the same time. trust.” Military academies and many universities and colleges have similar honor codes or pledges. the number dropped off significantly in the following to screen written work for plagiarism and other violations of SUU policy. even in the face of adversity. and have that included in the file. The student may also write up his or her version of the event. Likewise. The committee also interfaces with the Vice President of Student Services to determine if the student has had any prior infractions in the University and also to report all infractions that occurred in the School of Business. and the procedures for its implementation.American Journal of Business Education – November 2009 Volume and 2) enroll using the Class ID (xxxxx) and Class Enrollment Password (abdcd). and present his or her case. including cheating. and responsibility” (The Center for Academic Integrity 1999: 4). Student senators along with the School of Business Student Advisory Board have approved the following honor pledge for faculty and students: “I will not lie. Number 8 As expressed in University policy and stated in the General Catalog. Our students will have the major role in developing the core values. academic dishonesty. the Dean and at least one student representative. WHERE DO WE GO FROM HERE? Research suggests that a values approach to developing an ethical culture is superior to a compliance approach. which may include failure of the course and/or expulsion from the Business program. In that semester we had over 20 cases of violations of academic increased the number of plagiarism cases we had to deal with. steal. Further offenses may result in the student being expelled by the committee from the program. Academic integrity means more than honesty. Professors within the School will respond to a student’s academic dishonesty as follows: All incidents of academic dishonesty will be written up by the appropriate instructor and included in the student’s file. This committee will be comprised of the School of Business Department to check student written work for plagiarism. Academic integrity is “a commitment. A values approach is proactive and aspirational. We hope to implement the pledge in the spring of 2009. to five fundamental values: honesty. the honor pledge. The Center for Academic Integrity reports that hundreds of colleges and universities have adopted these values as a foundation to academic integrity. The School of Business is taking steps to adopt these values and an honor pledge. In order to achieve “advanced standing.” students will participate in a training session regarding the School of Business values and the honor pledge. the use of turnitin. 72 . fairness.

as a first step in establishing a base for their professional lives. AACSB International. In 1997 he retired from a career with the United States Air Force. 1998. 77-92. Dr. 1998. He earned a Ph.000 students at more 170 colleges and universities in the United States. This needs to be done in core business courses that all majors take as well as in major specific courses. Ainslie. He has been at Southern Utah University since August. 5. Table 7. AUTHOR INFORMATION Carl R. Specious reward: A behavioral theory of impulsiveness and impulse control. G. American Institute of Certified Public Accountants.D. the results of his survey of SUU students showed that the level of self-reported cheating at SUU was not significantly different than cheating on other campuses. In 1994 he retired from a career with the United States Air Force. Armstrong. He has been at Southern Utah University since August. were less serious than the kinds of cheating occurring at other campuses. http://aacsb. and our His current research interests include business ethics. Number 8 To help us understand the existing culture of academic integrity at SUU. to learn that the kinds of cheating at SUU.U. Psychological Bulletin. Versus Suu Types of Cheating Tests Writing n United States Undergraduate Graduate 21% 10% 48% 31% 68. (2004). (2004). REFERENCES 1. (1993). Self-Reported Cheating . We hope to build additional assessment tools that can measure identity formulation and ethics implementation for our own business students. 11. Christensen is a Professor of Accounting at the Southern Utah University. we invited Dr.480 SUU Undergraduate 20% 46% 322 Graduate 8% 30% 54 This year we will continue our work on establishing a baseline of our culture of academic integrity by having the students take the DIT2 and MCI tests at progressive points in the curricula. 463-509. our faculty.243 14. 3. David S. Ethics Education in Business Schools: Report of the Ethics Education Task Force to AACSB International's Board of Directors. His current research interests include business ethics. (2005). ACBSP. (1975). AICPA Code of Professional Conduct. (2005). McCabe has surveyed over 80. Ethics and professionalism in accounting education: a sample course. ACBSP Standards and Criteria for Demonstrating Excellence in Baccalaureate/Graduate Degree Schools and Programs. McCabe suggested that our emphasis on academic integrity was having a positive effect. and at the University of West Florida from 1997-1998.S.pdf. such as those preparing students for careers in supply chain management. Our aim is to develop a culture that values integrity and encourages it so that it becomes part of the character of our school. 73 .D. and especially in the School of Business.aacsb. in Accounting from the University of Nebraska at Lincoln in 1987. Templin is Dean of the School of Business at Southern Utah University. He earned a Ph. Dr. 6. 2. The major specific courses should provide vignettes and moral exemplars that familiarize the students with and underscore the importance of relevant professional codes of conduct. As shown below. We were encouraged.pdf. Donald McCabe to survey students and faculty at SUU regarding the level and kinds of cheating on campus in the fall 2008. 4. Eligibility Procedures and Accreditation Standards for Business Accreditation. Journal of Accounting Education. He taught contract management courses at the Air Force Institute of Technology from 1988 to 1995. He taught accounting and cost management courses at the Air Force Institute of Technology from 1987 to 1997. however. http://www. AACSB International. 82.American Journal of Business Education – November 2009 Volume 2. in Business Administration from Arizona State University in 1988.

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