The Ethical Attitudes of Students as a Function of Age, Sex and Experience

Author(s): Susan C. Borkowski and Yusuf J. Ugras

Source: Journal of Business Ethics, Vol. 11, No. 12 (Dec., 1992), pp. 961-979
Published by: Springer
Stable URL: http://www.jstor.org/stable/25072361
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The Ethical Attitudes of Students as a Function Susanc Borkomki
of Age, Sex and Experience Yusufj. Ugras

ABSTRACT. In this paper, we explore whether the ethical current business curriculum, and that a much
positions of students are firmly entrenched when they enter stronger emphasis is demanded. Some
argue critics
or do
college, they change due to maturity, experience to against teaching
ethics in the classroom because
ethical discussions in coursework, work or a
experience, students arrive at college with firmly entrenched
combination of factors. This study compared the ethical
ethical positions. Supporters of ethics education
attitudes of freshmen and junior accounting majors, and
not
disagree, suggesting only how and what should
graduate MBA students when confronted with two ethical be taught, but who should teach it.
dilemmas. Undergraduates were found to be more justice
Concern about ethics in business is not a new
oriented than their MBA who were more
counterparts,
utilitarian in their ethical approach.While but is more visible as in gen
males tended to phenomenon, society
be more were also more tentative and eral becomes more concerned. The pro
utilitarian, they accounting
neutral in their responses. Females expressed more definite fession, including the American Institute of Certified
ethical positions than males when assessing specific ethical Public Accountants Man
(AICPA), the Institute of
behaviors. Prior to ethics via coursework or em Accountants the Association of
exposure agement (IMA),
ployment did not significantly affect ethical attitudes. Government Accountants, and the Institute of Inter
nal Auditors, has responded to internal and external
criticisms by issuing codes of professional ethics
The debate about business ethicscontinues, stimu to the and
appropriate public, private not-for-profit
lated by the proliferation of incidents such as insider sectors. The effect of codes of ethics can
professional
tax evasion, contractor fraud,
trading, golden hand be noted in the results of a survey of business,
cuffs and parachutes, the savings and loan problem, academic and Congressional members; accountants
and executive bonuses. Many accounting practi were ranked second only to the clergy when profes
tioners and academics the Bedford Com sions were ranked by ethical standards (Touche Ross,
(including
mittee accountants are not bound
[American Accounting Association, 1986]; 1988). While academic
Cooke etal, 1987;Langenderfer and Rockness, 1989) a formal code of ethics, such a code is
by currently
agree, in light of increasingly questionable activities, receiving serious consideration (Loeb, 1990).
that there is a lack of concern about ethics in the This examines the ethical attitudes of
paper
and students when con
undergraduate graduate
fronted with dilemmas commonly faced by account
ants. Several are examined: Are there
Susan C. Borkowski isAssistant Professor at La Salle University. questions
differences in ethical
positions (1) among freshman,
Her research interests are domestic and international
transfer account
juniors, and graduate students, (2) between
pricing, and the integrationof ethics into businesscurriculum.She
has published articles in the Journal of Management Ac ing and other business majors, and (3) between males
and females? Do arrive with
counting Research, Woman CPA, and Advances in Inter they predetermined
national Accounting (forthcoming). positions, and do these positions change with the
educational and/or These
YusufJ. Ugras isAssistant Professor atLa Salle University, where he experience maturity?
teaches M.BA. and
questions
were addressed in a classroom
undergraduate managerial/cost accounting setting
courses. His research interests include cost allocation, simulations of ethical dilemmas
performance using videotaped
and ethics in business. in business situations
evaluation, encountered (available from

Journal ofBusiness Ethics 11:961 -979,1992.

? 1992Kluwer Academic Publishers.Printed in theNetherlands.
 962 Susan C. Borkowski and YusufJ. Ugras

the Students reviewed two cases, and re conception of the Ufe cycle. Each of the
IMA). eight stages
to items in the life
sponded regarding behavioral ethics for cycle allows the individual, after exper
a crisis, to "devel
iencing and resolving
each case.
psychosocial
A review of prior research is presented to
first, op(s) according predetermined steps of readiness
followed the research and discus that enable him to in ever more differen
by methodology participate
sion of results of the data tiated ways a social radius"
analytical techniques, along widening (p. 598).
analyses, and the conclusions and implications of the This life cycle is presented in Figure 1.
At each stage of development an individual is
study's findings.
confronted by specific crises. The
psychological
resolution of each crisis is expedited someone
by
Toward a of moral within the range of relations. This resolu
theory development significant
tion is an increased
accompanied by psychological
Erikson one of the earliest models As each person
(1987) created of strength. develops through the stages
moral as a of the life cycle, the extent to which each is
development, self-styled psycho-social strength

Psychosocial
Psychological Radius of Significant
Crises Stage StrengthsRelations

I. Infancy Trust vs. Maternal Person

Mistrust

HOPE
II. Early Autonomy
vs. Parental Persons
Childhood Shame, Doubt
WILL
III. Play Life Initiative vs. Basic Family
Guilt
PURPOSE
IV. School vs
Industry Neighborhood,
Age Inferiority School
COMPETENCE
V. Adolescence
Identity and Peer
Groups and
vs.
Repudiation Outgroups;
Identity Diffusion Models of Leadership
FIDELITY

VI. Young Intimacy and Partners in Friendship,

Adulthood vs. Sex, Competition,
Solidarity
Isolation Cooperation
LOVE
VII. Adulthood Generativity
vs. Divided Labor and
Self-Absorption Shared Household
CARE
VIII. Old Age Integrity vs. "Mankind"

Dispair "MyKind"
WISDOM

Source:Erikson (1971).

1. Life
Fig. cycle stages.
 Student Ethical Attitudes 963

his/her responses to social contract, and even fewer to

stage 6: universal
developed shapes the individual,
moral, social and political crises, and the societal ethical principles. These latter two
stages comprise
would be a
structure itself. Our sample of students the postconventional level, which "is reached
by
classified as stages VI (young adulthood) or VII minority of adults and is
usually attained only after
since the students from the age of 20"
(adulthood), range sopho (Kohlberg, 1987, p. 283).
mores to students. The universal values that are developed as an
graduate
Kohlberg (1984) constructed his framework of individual progresses through stages of
moral devel
moral based on concepts of opment are not to children. Rather,
development Piaget's "directly taught
He further reinterpreted the basic values are embodied in common social
cognitive development.
Erikson's life cycle stages as an integral part of his six institutions such as the family, the
legal system, and
moral the economy" et al, 1983, p.
stages (see Figure 2). (Reimer 85). Kohlberg
that Erikson's this belief in his "'just-community
Kohlberg argued, however, stages crystallized ap
of young adulthood and old age do not necessarily proach'
to moral education that focuses on promot
a
equate to certain degree of
moral development, i.e., ing individual development through building a
adults are less, and senior adults more, ethi moral
young group-based atmosphere" (p. 237).
Erikson's life stages are expe
cally developed.
While Gilligan (1982) took issue with this cognitive
rienced by everyone, Kohlberg's are not. that the
Kohlberg's development approach, correcdy arguing
final stage of moral development is reached by few exclusion of females from Kohlberg's studies can
advanced individuals who progress beyond socially lead to biased theory. She maintained that his moral
derived principles to universally moral principles. stages cannot be because moral
applied universally
Most of our students sample would be expected to orientations exist that are both opposite in
approach
have reached stage 4: social system and conscience. and influenced by gender. In Gilligan's heavily
Some, however, may have progressed to stage 5: an individual
psychological framework, speaks either

Level Social Correlation

Perspective Stage toErikson
(see Figure A)

1. Heteronomous
Morality
I. Preconventional Personal

Individual
2. Individualism, Instrumental Purpose and
Exchange

3. Mutual
Interpersonal Expectations

Relationships and
Interpersonal Conformity III, IV

II. Conventional Member of

Society
4. Social System and Conscience V, VI, VIII

5. Social Contracts or Utility and

Individual Rights VII
III. Postconventional/ Prior to
/Principled Society
6. Universal Ethical Principles VII

Source:Kohlberg (1984)

Fig. 2. Moral stages.

 964 Susan C Borkowski and YusufJ. Ugras

with a female voice and ismore "care" or responsi costs for most or stakeholders, i.e., the
people
or writh a male voice that is more ends justify the means.
bility-oriented,
"justice"
or 2. Rights (Kantian) model The ethical choice
rights-oriented.
A major assures each person or stakeholder of certain
problem with Gilligan's theory develop
ment human not the ends, are of
is that her "reconsideration of the substance of rights. The means,
moral development still is confined within the concern here.

societal and disciplinary structures to which it 3. Justice (Golden Rule) model The ethical choice
. . . dominated a terms of fairness,
appears to react
by white, middle guarantees justice, in equal
to all. et al,
class, Western conception of adulthood" (Gould, ity, and impartiality, (Velasquez
1988, p. 413). Other deficiencies include the use of 1983).
an unwanted pregnancy scenario as a surrogate for
ethical dilemmas, and the failure "to Most ethical behavior to one of these
Kohlberg's corresponds
the role can in models. The attitudes of the respondents
ethical in
recognize caring (and women) play
a this study are to this framework
establishing just society" (p. 413). Gould instead analyzed according
a feminist of that to determine the operative model, and whether this
suggested perspective integration
avoids the male/female masculine/feminine di model to characteristics such as
changes according
chotomies. This paradigm that women sex, age and exposure to ethics in coursework.
recognizes
are labeled as not because are The stakeholders in these models are defined
caring, they caring, but by
because they are subordinate, and because the caring Mitroff as "all those interest groups,
(1983) parties,
and institutions ? both internal
traits are of secondary and therefore actors, claimants,
importance ?
not to men, but to women. There must be a and external to the organization that exert a hold
assigned
on it" (p. 4). Stakeholders exist and react in a social
separation of "that aspect of [women's] experience
that has its own integrity and offers its own achieve system characterized by four dimensions: creativity
ments" from as it is defined and change, political and economic, information and
femininity by the
order" This feminist communication, and, finally, ethical, moral, and
patriarchal (p. 414). perspective
is similar to the ideal transcendent ethic mentioned cooperative (Mitroff, 1983). Within these dimen
sions, the stakeholders and the organizations are
by Gilligan.
Gould characterized the transcendent ethical classified to the framework
according Jungian by
framework as a validation, and inte input modes: sensation
incorporation (perception) (by breaking
down a situation into
smaller components ? hard
of the previously separate justice/rights ethics
gration
and the care/responsibility ethic. These facts, details, data-bound) or intuition a
care/justice (viewing
are a structure based on situation as awhole ? possibilities, data
modes replaced with "the generalities,
ultimate value of the individual human being and free); and by decision-making (evaluation) modes:
the value and need for community. These elements (impersonal rational
reasoning, generaliza
thinking
to on the tions ? cognitive process)
or
(personal,
correspond Kohlberg's emphasis develop feeling
? affective to the
ment of autonomy in the
morally
mature adult and individuation process). This leads
on for one another within Jungian personality types: sensing-thinking (ST),
Gilligan's emphasis caring
aweb of
relationships" (Bloom, 1990, p. 251). sensing-feeling (SF), intuition-thinking (NT) and
not address which intuition-feeling (NF).
This study does theory of
moral and subsequent ethical frame In the current stakeholders
development study, (the students)
work is currendy operational in society. The concern interpret the facts about the ethical conflicts differ
to differences
is, given a student's moral and ethical stage, how ently due in "emotional
makeup and
react to a structure. the same
does he/she given ethically sensitive situa psychological They perceive
tion? These reactions can be assessed with a model 'facts' differendy, if not seeing different facts
entirely
to
that classifies ethical behavior into one of three begin with" (Mitroff, 1983, p. 7).
categories:

1. Utilitarian model. The most ethical choice is the

one that maximizes benefits and minimizes
 StudentEthicalAttitudes 965

Towards a of ethics education cation and preparation" in conjunction with one's

theory
Ethics therefore can be
professional training (p. 25).
Two surface when the subject to students as part of the and
questions consistendy taught college graduate
of ethics to business students arises. The school curricula. This supports Kohlberg's theory of
teaching
first question is: Should ethics be to students? moral development.
taught
The American of Schools of The second argument is that even if students can
Assembly Collegiate
Business in the affirmative, but be taught ethics, ethics cannot be properly taught in
(AACSB) answered
did not dictate the form of instruction. In 1978, the professional schools because only professionals
AICPA felt that the accounting curriculum trained formally in ethics can teach ethics effectively.
(1978)
did not students to or make them aware of This argument is rebutted by both business and
expose
the legal and/or ethical account research, and is not of concern in this
obligations facing psychology
in the curriculum were study. However, the content of ethics materials and
ing professionals. Changes
to address this omission. Cooke et al their integration into the curriculum is shown to be
suggested
more
(1987) reported that little progress had been made in training of the
important than
the formal
ten years since that AICPA those materials. Arthur Andersen
the report. In their person presenting
the lack of on ethics in the & Co. is in the middle of a
opinion, emphasis five-year program
current curriculum can be traced to two situations. to encourage business to incor
designed faculty
The first is a continuing lack of emphasis on ethics porate ethics modules into the current curriculum.
in the CPA examination.,The second is that "some The of ethics into the spectrum of
integration
members of the business community . . . business courses should students "understand
mistakenly help
see business ethics as an criticism the ethical dimension in and sharp
containing implicit decision-making
of the profit motive" can en their skills in moral so that can be
(p. 66). The first situation reasoning they
be addressed by the AICPA more ethics more successful and effective in today's business
integrating
into the CPA exam. The second situation environment" (Arthur Andersen and Company,
questions
is more difficult to deal with. As current business 1989, p. 1).
students are exposed to ethics as an integral part of Given that there is a general consensus that first,
their curriculum, not share the current ethics can be taught to college students, and second,
they should
business wariness about ethics and ethics should be taught as part of the business or
community's
exclusive. curriculum, two remain. Are
profit being mutually professional questions
The second question is: Can ethics be to business ethics being taught to business students? If
taught
students? Those to ethics educa so, what is the effect on their ethical attitudes?
accounting opposed
tion in professional schools advance two arguments.
The first is that a person's ethical character is
determined the time one reaches Prior studies
irrevocably by
adolescence, so that ethics cannot be at any
taught
level of higher education (Rohatyn, 1988). Recent
In a series of studies of
the personal and political
psychological research, including cross-sectional,
and sequential data studies attitudes of students
from 1968?1971, Yan
longitudinal age-trend college
kelovich (1972) found that the 1,244 undergraduate
(Rest, 1988), shows that people in their twenties and
thirties change the "basic assumptions and perspec and graduate students interviewed in 1971
Spring
tives bywhich people define what ismorally right or increasingly challenged authority, and
decreasingly
and that "formal education in believed in the Puritan ethic. Male students are
wrong," (years college/
professional school) is a
powerful and consistent "skeptical, cynical, and pessimistic about the present
correlate to this change" in moral 22? state of our and its institutions. Women
judgment (pp. society
facets of one's ethical personality students are more adamant in their of
23). While many rejection
violence as a tactic or a . . . a
are determined
during adolescence, this ethical per philosophy (and) have
sonality continues to
change and develop well into greater sense of commitment to
doing things for
others; set moral store on love, family and
adulthood; therefore, in order "to function ethically greater
in situations (one) requires a clean moral life" 1972, p. 139).
professional special edu living (Yankelovich,
 966 Susan C. Borkowski and
YusufJ. Ugras

These student attitudes The effects of exposure to a code of

prefigure Gilligan's (1982) professional
framework. ethics on student's ethical attitudes were studied by
care/justice
Yankelovich students as either Fulmer and Cargue students
groups college (1987). Accounting
career-minded (to improve economic well-being, familiar with the AICPA ethical code had a higher
career and social position) or affluence for of their ethical standards than non-ac
taking perception
granted (to reap intangible benefits such as education counting business students. This
perception did not
for its intrinsic value). This corresponds to studies translate into more ethical
actions, however, ac
done from 1968 through 1991 at the university from counting students would not
actually
act more
which the sample for the current study is drawn. In ethically than other students in a given situation.
1972, the university in the current
study reported Agacer and Cassidy (1989) used IMA videotapes
that 19% of the incoming freshmen were career to assess ethical
positions before and after exposure
minded and 22% took affluence for granted. There to the scenarios. Some positions did not
change, but
was, however, a 58% that classified them to amore ethical one.
majority always
selves primarily as as a
"collegiate," defined holding
personal philosophy that stresses the extracurricular

aspect of college Ufe. In 1991, the incoming fresh Research methodology

men were even more in orientation
collegiate (66%)
to 15% career-minded and 18% in the Five scenarios different ethical
compared involving problems
category. 1991 was the the accountants are available on
take-affluence-for-granted facing videotape
first year in which men and women reflected the from the IMA. After review by ?ie authors, two cases
same in the three categories. were chosen for this study based on their relative
positions
Some empirical studies have examined whether freedom from sexual, racial or societal bias. Partici
are influ
the ethical positions of business students pants in the study were 51 freshman, 39
junior and
instruction or determined a medium-sized
enced by by the students' 40
graduate
MBA students from
with mixed results. McNichols and in the Northeast. were
background, private university They
Zimmerer (1985) studied whether the ethical atti enrolled in Principles of Accounting I, Cost Ac
tudes of undergraduate students were affected by and Graduate
counting, Managerial Accounting,
sex or ten and juniors were
academic major, religious beliefs. Using respectively. Freshmen full-time
scenarios, found no dif students, while most MBAs were students.
ethically questionable they part-time
ferences in ethical attitudes due to either sex or Students a survey, after
completed demographic
Business were viewed as no a
major. professionals which
they read one-page summary of Case 1.This
more or less ethical than case concerns the conflicts faced
society in general. by the controller of
Grant and Broom stu a
(1988) surveyed business recently acquired subsidiary when preparing sales
dents from both private and state schools about their projections (subject
to certain internal
pressures) for
to a business-oriented ethical prob the controller of the new parent The
approach solving company.
lem. They found that responses were affected by the students then viewed a detailed five minute video
level of family income, and the size of the college tape of the case, after which to
they responded
attended. Miesling and Preble (1985) and Arlow specific items
regarding
the ethical behavior of the
also confirmed that background characteris This was then repeated for
(1991) principals. procedure
tics influence students' ethical positions. Case 2, in which an accountant is faced with author
Few empirical studies were conducted to
explore izing payment of approved expense reports, though
the connections between and ethical some items are questionable. The
gender posi questionnaire,
tions, againwith mixed results.Gilligan (1982) found including
the case summaries, is presented in the
with studies and developed the
problems Kohlberg Appendix.
and framework.
care/responsibility justice/rights
Miesling and Preble (1985), and Betz et al (1989)
found that females take more ethical positions than Variables
males, contradicting Fritzsche (1988) andMcNichols
andZimmerer (1985). Demographic
variables included sex* age, major,
 Student Ethical Attitudes 967

Student and employment status, and prior exposure Data analysis

to ethics via coursework. The latter was measured
by
in courses Data were exact
enrollment
dealing
with ethics, either analyzed using Fisher's probability
or test, since the data are either nominal or ordinal and
generally business-specific.
Statements about ethical behavior were developed do not meet the assumptions and requirements of
for each case statistics. exact test determines
using the IMA's discussion outline and parametric The Fisher
the studies
previously discussed. These items were the significance of differences among the three
used to determine the ethical attitudes of the re the male/female,
groups, and between accounting/
a Likert scale of 1 to and
spondents using (strongly agree) non-accounting, graduate/undergraduate aggre
5 Factor of these items are
(strongly disagree). analysis gates. Asymptotic chi-squared approximations
three dimensions to the utili not used here because it is not feasible or defensible
yielded corresponding
tarian, rights and justice models case. to or to achieve
for each collapse drop data in order higher
The IMA's Standards of Ethical Conduct for cell counts in this
analysis.
New
algorithms have
Accountants discusses made Fisher's test, formerly constrained to a
Management responsibilities two-by
in terms of two
competence, confidentiality, integrity analysis because of computational limitations,
and and presents them within the justice usable in the tables to
objectivity, larger contingency required
framework. The application of these standards, how this data
analyze study's (Baglivo etal, 1988).
ever, may serve the interests of one group of stake Descriptive statistics for selected demographic
holders at the expense of another. An individual's variables are in Table I.No differences in
presented
ethical orientation or ethical positions were found based on employment
'(utilitarian, justice)
rights
should affect how one views toward in or exposure to ethics in
responsibility experience general prior
stakeholders. The stakeholders (IMA, 1983; Mitroff, coursework.

1983; Mayer, 1988) included shareholders, the com

pany itself, family, oneself, and the profession.
ranked these groups in order of im
Respondents Analysis by ethical attitude
portance for each case.
One's ethical orientation should influence which Each case was each group's
by comparing
analyzed
actions are preferred in a or
given situation, and include aggregate's responses for the utilitarian, justice
some
options suggested by the IMA in resolving and rights factors. In the group analysis for both
ethical conflict. These actions included cases, freshmen and juniors were more
consulting significandy
the immediate supervisor, going above the supervi than MB As. In Case 2, however,
justice oriented
sor, ignoring the matter, resigning and searching for MB As and freshmen were more utilitarian than
a new and a new
job, searching for job and then juniors in their ethical
approaches. The actual work
resigning. experience of older MBAs may affect their ethical
A final was for sources of attitudes and temper their idealism. These findings
ranking sought guid
ance if the respondent was faced with an ethical do not support Kohlberg's theory of moral develop
conflict. Some of these sources are the ment that ethical
suggested by higher positions correspond with
IMA, and their importance would be affected by age.
one's ethical orientation. The included a Males were more than females for
possibilities utility oriented
family member, immediate supervisor, friend from Case 2, with no differences found for Case 1. Sur
within the company, conduct within the were more neutral
prior prisingly, males consistendy in
company, the company code of ethics, and the their responses to the specific ethical items than
profession's code of ethics. females. Fritzsche (1988) andMcNichols and Zim
Results for the ethical items and the merer no differences to sex, while
specific (1985) found due
rankings
of
responsibilities, actions
guidance
and Chonko andHunt (1985) found females to be more
were aware of ethical issues, but not more
analyzed by comparing groups (freshmen, jun necessarily
iors, MBAs), and by aggregate: male/female, ac ethical.Miesling and Preble (1985), and Betz et al
and MBA/under more ethical
countmg/non-accounting major, (1989) found that females take positions
graduate. than males. These do not support
findings Gilligan's
 968 Susan C. Borkowski and
YusufJ. Ugras

TABLE I
Selected demorgraphic variables

Graduate Freshman
Junior
- -
(n 40) (?-39) (? 51)

Sex

Male 23 24 31

Female 17 15 20

?
Mean years 30.0 20.5 18.6
Age

Undergraduate Major
Business 13 39 44

Non-business 27 0 7

Type of Student
Full-time 3 39 51

Part-time 37 0 0

Current Employment
? Mean 6.5 0
Full-time years 0
? Mean 17.5 16.3
Part-time hours/week 18.9

Prior Ethics Courses

None 18 0 34

One 14 19 13

Two or more 8 20 4

thesis that females are more

caring; in this study, themselves and their
family, and less
to shareholders
females were more definite in their responses than and the profession than the other groups. The same
males, leaving little room for consideration of miti differences for self, and shareholders were
family
gating factors. also significant for Case 2. There were no
significant
In the differences for either case between MBAs and jun
accounting/non-accounting comparison,
few differences were found on individual items. iors, however. Freshmen still
may identify with
There was no difference in the utili and self rather than
significant family responsibilities arising
orientation for either case. from the company due to lack of both
tarian/rights/justice experience,
were more oriented than real and presented in Coursework. These
Undergraduates justice findings
MBAs for both cases, while MBAs were utilitarian lend some support to
Kohlberg's
contention that, as
for Case 2. As before, these to
findings may be due one ages and
progresses from conventional to un
more idealistic and less conventional moral the social
undergraduates being having levels, perspective
practical work experience upon which to base their widens from a selfish one to a broader societal
concern.
judgments.
In Case 1,males ranked to as
responsibility family
more than females. Females were
important respon
Analysis by responsibility
ranking sible to themselves at first, shareholders second, and
family last. Males, however, ranked shareholders
to are in first, followed were
Responses responsibility rankings presented by self and family. There no
Table II. Significant differences
were found for Case differences noted in Case 2. The difference in
family
1 to MBAs
by group for freshmen when compared ranking may result from the male viewing his posi
and juniors. Freshmen felt more to tion as the "breadwinner" for the
responsibility traditionally
 StudentEthicalAttitudes 969

TABLE II
Responsibility rankings

CASEl Company
Shareholder Profit Family Self Profession

By Class
Graduate

Junior

Graduate
Freshman

Junior
Freshman

Graduate 5*

3.5 3.5
Undergrad.

By Sex
Male
Female

By Major
Accounting
Non-account.

CASE 2

By Class
Graduate 2 5

Junior 3 5

Graduate 2* 5

Freshman 5 4

Junior 3 r 4*

Freshman 5 4 .2

Graduate 2** 5 4
4 5 3
Undergrad.

By Sex
Male
Female

By Major
2
Accounting
Non-account. 1

*
at
** Significant alpha ?0.10.
at ?
Significant alpha 0.05.
 970 Susan C. Borkowski and
YusufJ. Ugras

MBAs to take some definite

family. These findings again contradict Gilligan's
action when faced with
"female as caring" perspective. an ethical due to an idealistic view
problem, perhaps
In Case 1, accounting majors ranked responsi of the corporate world and a lack of "real-life"
to shareholders first, followed non
bility by self; experience.
reversed this In Case 2,
accounting majors ranking.
the profession was first and company was
profit
second for accounting this source
majors; again, ranking Analysis by ofguidance
was reversed The profession was
by non-majors.
more to accountants than other profes the
important Only guidance rankings for supervisor differed
sions for both cases. by group in Case 1. MBAs would consult their
In Case 1, undergraduates considered as more than and less than fresh
family supervisors juniors
more than MBAs, and ranked self first men, but all groups ranked the supervisor first. Case
important
followed by shareholders. MBAs ranked shareholders 2 uncovered differences
significant only between
first and then self. In Case 2 the pattern continued, and
freshmen, as shown in Table IV.
graduates
with the MBAs again considering shareholders more Freshmen would consult a or a
family member
important than self, with undergraduates reversing company friend more often than MBAs, but would
this ranking. use a code of ethics much less as a
company primary
source of
guidance.
Males were more to consult a
likely than females
Analysis bypossible actions friend within the company for Case 1, and less likely
to consult the professional code of ethics. In Case 2,
The
rankings of possible actions are in however, 47% of females ranked professional ethics
presented
Table III, and were 1 as fifth or sixth as a source to
significant for Case by group of guidance compared
only between MBAs and juniors. More only 25% of the males.
juniors
would the line or No differences were in
go up managerial resign without significant found the
another job than MBAs. However, 15% of MBAs comparison. The for
accounting/non-accounting
would a as their first or are more to consult
get job and then resign mer, however, likely the
second choice, while no and more code of ethics, while the latter would
juniors would, company
MBAs than juniors would the matter. In Case observe actual behavior within the company.
ignore
2, more MBAs and freshmen would the In Case 1, 66% of undergraduates would consult
ignore
matter, while more juniors and freshmen would go their supervisors first compared with only 34% of
to their than MBAs. As before, more MBAs. In Case2, company friends are significandy a
supervisors
a more source of
juniors than MBAs would resign without having important guidance
to
undergradu
and would also get a and then sooner ates, while the company code of ethics would be
job, job resign
than MBAs. consulted by more MBAs.
In both Itwas
cases, males and females would take the expected that ethical attitudes would differ
same actions in the same order. For the to ethics via the curriculum. There
accounting/ given exposure
the only was a in this exposure among
non-accounting aggregate, significant dif significant difference
ference was in Case 1, where more accountants the three groups, with all juniors at least
having had
would a one course
resign and then get job, and fewer would dealing specifically with ethics, compared
ignore the matter, when compared with non-majors.
with 55% of the MBAs and 33% of the freshmen.
were in the were
Many differences found between under However, analyses discussed above, there
and MBAs, however. In Case 1, more few significant differences due to exposure to ethics
graduates
would go above their in courses taken. Does this mean that ethics cannot
undergraduates supervisor's
head than MBAs. In both cases, MBAs were more be readily to students, or that student atti
taught
to matter and less to a tudes change or that the
likely ignore the likely get job slowly after exposure,
and then resign than These results current method of ethics in the curricu
undergraduates. including
are more lum is ineffective?
suggest that undergraduates likely than
 Student Ethical Attitudes 971

TABLE III
Action rankings

CASEl Goto Go Above Ignore Resign,

Get Job,
Supervisor Supervisor
Matter Get Job Resign

By Class
Graduate 5*
4
Junior

Graduate 5

Freshman 3

4
Junior
Freshman 3

Graduate 5

5
Undergrad.

By Sex
Male
Female

By Major
Accounting
Non-account.

CASE 2

By Class
Graduate 3.5** 3.5*
5 3
Junior

Graduate 3.5 3.5

Freshman 4 3

5** 3
Junior
Freshman 4 3

Graduate 3.5* 3.5*'

3
Undergrad.

By Sex
Male
Female

By Major
Accounting
Non-account.

* ?
at
** Significant alpha 0.10.
? 0.05.
Significant at alpha
972 Susan C. Borkowski and
YusufJ. Ugras

TABLE IV
Guidance rankings

CASEl Family Company Company Prior Company Profess.

Member
Supervisor Friend Action Code Code

By Class
Graduate 6
Junior 6

Graduate 6
Freshman 6

Junior 6
Freshman 6

Graduate 6

Undergrad. 6

By Sex
Male 6 3*
Female 6 5

By Major
Accounting 6
6
Non-accounting

CASE 2

By Class
Graduate 5 2
4 3
Junior

Graduate 5** 2**

Freshman 2 4

4 3
Junior
Freshman 2 4

Graduate 5* 2*
2 4
Undergrad.

By Sex
Male 3.5 3.5

Female 4 2

By Major
Accounting
Non-account.

* at alpha ? 0.10.
**
Significant
?
at 0.05.
Significant alpha
 Student Ethical Attitudes 973

Conclusions between classes, and, to a lesser extent, sex. Prior

exposure to ethics in courses was not in

significant
Ethical seem age, but no
to with this study.
positions change
can be identified as
single factor causing this change. Further study with
a more
sample of
diverse
Freshmen and juniors are more than students is necessary to
justice-oriented fully interpret the findings
MBAs, who tend to be utilitarian in their
approach here. However, these preliminary results
presented
to ethical dilemmas. This difference may be due to indicate that ethical positions do with matu
change
idealism on the part of the former groups, or experi for the
rity (not necessarily better), and the strength
ence from their for the latter. This of these positions varies sex. Ethical education
employment by
idealism resurfaces in the that undergradu could be aimed at at least the first area so
finding addressing
ates are more to their
willing quit jobs rather than that a transcendent rather than a female/care or
act when toMBAs. Itmust be orientation is emphasized. Another ex
unethically, compared male/justice
that ethical intent does not tension of this will
remembered, however, study analyze the students within
necessarily translate into ethical action. Differences Mitroff s stakeholder framework.
in actions and sources exist
responsibilities, guidance

APPENDIX

Questionnaire

1. Male . Female .
Age.
2. Undergraduate Major_
Minor/Concentration (if any).
3. Full-time Part-time
undergraduate_ undergraduate_
Full-time student_ Part-time student.
graduate graduate

Number of credits completed as of end of .

beginning of this semester
4a. Are you currently employed full-time?
Yes . If
No. yes, number of years worked_

Are you currendy employed part-time?

Yes_No_If yes, number of hours/week worked_

4b. Ifyou have a full or part time job, please check the
appropriate description.
_Accounting _Sales Restaurant worker

_Marketing _Clerical Finance

_Management _Manual labor Other

5. Have taken law or ethics courses as of your curriculum?
you any part
Yes_ No_

If yes, which courses have taken or are

you currendy taking?

Have
Currendy already
taken
taking
Business Ethics
Business Law

Moral Inquiry andMoral Choice

Current Ethical Issues
974 Susan C. Borkowski and YusufJ. Ugras

Moral Issues
Contemporary
Business & Society The Legal, Ethical
and Social Environment of Business
Others (please name) _

6. If you are have attended seminars, or orientations conducted

employed, you any meetings, by your employer discussing
ethics?
Yes_ No_

If yes, describe briefly

7. If you are an what is your father's

undergraduate, profession?

What is your mother's

profession?

Please read the on the next for One: Ken Talbot.

summary page Segment

Ken Talbot ?
summary

For 10 years, Ken Talbot has been corporate controller of Paten, Inc., a pharmaceutical firm with $100 million in sales. Paten
has just been acquired by CTF, which is headquartered in another city, and Ken has been named the new division controller.
Ken is responsible for the preparation of the budget for the coming year. He is ahead of the game somewhat, because he
had been responsible for putting together the financial projections for review of CTF when that company was determining
whether to acquire Paten. At that time, Ken had submitted Marketing's forecast of a 10% sales increase during the coming
even he considered that somewhat After CTF's of Paten, CTF management
year, though projection optimistic. acquisition
added another 5%fo the sales projection. Ken feels certain that 15% is too high, and he discusses his concerns one day with
Phil, the Paten sales manager, while are out In contrast to Ken, Phil is that the of
they fishing. pleased original projection
10% sales increase was raised to 15%. He sees the of sales, and thus bonuses, as a valuable
prospect higher potentially higher
motivational tool for his sales staff. He notes that Jim, the is now can
production manager, equally pleased; Jim justify pur
new equipment and hiring new staff, both of which he has been wanting to do for a long while.
chasing
Ken is concerned that sales will almost certainly fall short of the inflated projection, and he feels he has to reflect that
shortfall in the He the of on upon unrealistic The company
budget. recognizes long-term danger relying acting figures.
excess and excess Ken understands his to the shareholders of
could end up with inventory capacity. Moreover, responsibility
CTF (ofwhich he is one) to act in the ultimate best interest of the company rather than gambling with the company's future
for the sake of short-term considerations. Finally, he realizes that his own job could be at stake if the company's plans, based
on unrealistic sales should backfire.
projections,
While Phil understands Ken's he does not share Ken's concern. He that Ken should to be more
predicament, suggests try
of a "team player." Ken decides to discuss the matter with Cliff Bates, the corporate controller for CTF. Cliff is initially sym
out that his neck is on the line, too. He had recommended that CTF purchase Paten on the basis of the
pathetic, but points
Ken had provided.
original projections that
Both Ken and Cliff realize that they are being evaluated in this time of transition, and it is essential that the purchase
as soon as possible. Cliff suggests that Ken submit the budget reflecting the 15% sales increase;
price for the Paten be justified
after have six to nine months to see if can meet numbers. Cliff that what Paten needs now
all, they they actually emphasizes
is "a strong, of view."
positive, optimistic point
 Student Ethical Attitudes 975

one: Ken Talbot

Segment

Please indicate your of statements the level of or with each item.

opinion following by indicating agreement disagreement
You refer to the if desired.
may summary

Strongly Strongly
Agree Agree Neutral Disagree Disagree
12 3 4 5

_ Ken is correct in his to Paten's sales

(Paten corporate controller) approach projections.

_ Phil Sales is correct in his to Paten's sales

(Paten manager) approach projections.

_ Cliff (CTF corporate controller) is correct in his approach to Paten's sales projections.
_ Ken is a team
player.
_ Phil is a team
player.

_ Cliff is a team
player.

_ The 15% sales increase estimate is reasonable, the 6 to 9 month timeframe within
optimistic projected given
which to accomplish it.

_ Ken's view is the company.

pessimistic hurting
_ Ken's view is his future with the company.
pessimistic hurting
_ Ken's pessimistic view must be changed to agree with Phil and Cliff
_ Some leeway is allowed when making financial projections.
_ The 15% estimated sales increase is within a justifiable amount of leeway allowed when financial
making
projections.

_ Ken compromised his professional

judgment when he prepared the initial 10%projected sales increase.
_ It is unreasonable for CTF to expect an additional 5% increase in sales beyond Paten's
original 10%projection.
_ of Ken's unhappiness with the 15%sales forecast will adversely effect the behavior of the sales force.
Knowledge
_ of Ken's unhappiness with the 15% sales forecast will have no effect on the behavior of the sales
Knowledge
force.

_ The 15%projected sales increase will pressure the sales force to fulfill quotas in any way
possible.
_ The 15% sales increase will to cut corners to meet the demand.
projected pressure production projected
_ Ken should the issue.
ignore

_ Ken should consult with the at Paten about the 15% sales increase.
general manager projected

_ Ken's career is jeopardized if he submits a budget based on the lower 10%sales projection.
_ Ken's career is if he goes with the 15% estimate, and it does not materialize.
jeopardized along
_ Ken has a to refrain from or with the attainment of CTF's
responsibility actively passively interfering objectives.
_ Ken is communicating his opinions fairly and objectively.
_ Ken should contact CTF's audit committee or equivalent reviewing authority about the 15% projected sales

Ken should inform Cliff that he will submit the issue to higher authorities in CTF if the 10%projection is not used
in the budget.

Ken should resign from the company if his original 10%projection is not used in the no
budget, with explanation.
Ken is to the issue.
overreacting

Ken should resign from the company if his original 10%projection is not used in the budget, and submit an
informative menorandum to an within CTF.
appropriate representative
 976 Susan C. Borkowski and YusufJ. Ugras

_ My personal opinion is thatKen is correct in his handling of the problem.

=
Please rank of Ken's this issue in order or most
your opinions responsibilities concerning increasing importance (1 important

)
_ to the shareholders of Paten and CTF.
Responsibilities
_ to maximize the
Responsibilities company's potential.
_ to his family.
Responsibilities
_ Responsibilities to himself.
_ to his profession.
Responsibilities
= ? .
What action would you take?
first action, 2 second action.
(1 .)
_ Consult with my immediate
supervisor
_ Take the matter up the managerial line
beyond my supervisor
_ the matter
Ignore
_ and search for a new
Resign job
_ Search for a new job and then resign
= = . .
If you were this situation, whom would you consult? first person consulted, 2 second person consulted
facing (1 .)
_ member
Family
_ Immediate
supervisor
_ Friend from a different division
_ Look at prior conduct within the firm
_ Consult the code of ethics of the organization, if any
_ Consult the code of ethics of your
profession

Please read the on the next for Two: Tom Waterman.

summary page Segment

Tom Waterman ?
summary

Tom Waterman is a young accountant at a diversified company, after some in at

management large experience accounting
he has been transferred to one of the divisions, run its owner and
headquarters, company's recently acquired by previous

Howard^ Heller. Howard has been retained as vice of this new division, and Tom is his accountant. Howard's
president, president
manner of some problems for Tom. With a a
conducting business is presenting marketing background and practice of calling
his own shots, Howard seems to a different set of rules than those to which Tom is accustomed.
play
First, we see Tom as he
informally questions Howard about some
expenses which are detailed in an expense report submitted

Howard for reimbursement. The were incurred the weekend after the business had concluded. Howard's
by expenses Evidendy
is the and Tom to check them.
boss, Joe, who division
president,
has
approved
the expense reports, without review, expects
Tom ?
When about this report, Howard says that it's all part of business down."
questioned by particular doing "winding
Howard acts if he does not know why Tom is questioning him. He needs Tom's support to bring the division around. So far it is
as are are a "a free rein" to do his that he
working, earnings up and sales projections high.
Howard says he needs job
and implies
thinks Tom's concerns are unfounded.

As time goes on, we see Tom repeatedly struggling with Howard's large and questionable expenses. One day
at lunch with
Smith, an internal auditor at the Tom discusses the situation without
Roy company, mentioning any specific expense reports
that the boss has approved.When Tom tells him that the reports are not really reviewed by the boss, Roy suggests thatmaybe
this individual has a special deal with management, or maybe Tom is being tested, Tom longs for the day at headquarters,
where, in the case of situations, he had someone to ask.
gray always
? Howard billed the
Later, Tom challenges Howard directly about a clear violation of company policy company for some
that his wife did at home. Company policy prohibits this, but again Joe has off on the expense. Tom feels
typing signed
uncomfortable with this and tells Howard that he is considering taking the matter to the Board Audit Committee for review.
Howard reacts He reminds Tom that the is and he adds "I'm sure want to
sharply. company prospering, smoothly, you grow
me
with reports the incident, there will be no turning back. Howard quickly points out that "the Board will back
it." IfTom
anyway." The threat is clear:Tom's position in the company will be in jeopardy.
 Student Ethical Attitudes 977

Segment two: Tom Waterman

Please indicate your opinion of following statements by indicating the level of agreement or disagreement with each item. You
refer to the if desired.
may summary

Strongly Strongly
Agree Agree Neutral Disagree Disagree
12 3 4 5

_ Tom should not Howard's because Howard's boss has them.

question expense reports approved
_ Tom should not both and record them.
review/approve expenses
_ The is not Tom's concern.
marketing department's policy regarding expense reports
_ Part of Tom's is to record in an accurate and manner.
job company expenses timely
_ Part of Tom's is to enforce
job company policy regarding expenses.
_
Headquarters policy regarding expenses is different than division policy.
_ staff do no in terms resources.
Marketing agree with accounting
staff of
expending company
_ The considered to Tom as an accountant are not considered as non-accountants in
policies important important by
the company.
_ Tom's code is not of the company's code of conduct or its and practices.
professional part policies
_ Howard has a deal with
probably special management.
_ Tom is tested
probably being by management.
_ Tom is overreacting when he tellsHoward that he is considering going to the Board Audit Committee.
_ Howard is correct when he states that the Board Audit Committee will back him over Tom.
_ Tom will most likely lose his job if he goes to the Board Audit Committee.
_ Tom should meet with Howard's boss to discuss the
problem.
_ Tom is to the
overreacting expense report problem.
_ Problems arise in
always approving expense reports because they
involve interpretation and
judgment.
_ Tom must Howard's vouchers even Howard's boss has done so, because Tom feels
review/approve though already
that, in his a review was not done.
opinion, thorough
_ Tom has a to avoid actual or
apparent conflicts of interest and to therefore advise Howard and his
responsibility
boss of any conflict.
potential
_ Tom should the issue.
ignore
_ will be made if Tom contacts the CTF audit committee.
Changes
_ Tom has a to refrain from or with the attainment of the
responsibility actively passively interfering company's

objectives.
_ Tom is to the issue.
overreacting
_ My personal opinion is thatTom is correct in his handling of the problem.
?
Please rank your of Tom's this issue in order or most
opinions responsibilities concerning increasing importance (1 important
)
_ to the shareholders of the company.
Responsibilities
_ Resonsibilities to minimize
company expenditures.
_ to his family.
Responsibilities
_ to himself.
Responsibilities
_ to his profession.
Responsibilities
? = .
What action would take? first action, 2 second action.
you (1 .)
_ Consult with immediate
my supervisor
_ Take thematter up themanagerial line beyond my supervisor
_ the matter
Ignore
_ a new
Resign and search for job
_ Search for a new job and then resign
= ?
If you were this situation, whom would consult? first 2 second consulted. . .
facing you (1 person consulted, person )
978 Susan C Borkowski and YusufJ. Ugras

Family member
Immediate
supervisor
Friend from a different division
Look at prior conduct within the firm
Consult the code of ethics of the organization, if any
Consult the code of ethics of your
profession

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