Purpose – The purpose of this article is to investigate the effectiveness of an International Federation of Accountants (IFAC)-aligned business ethics course in relation to its ability to positively influence the ethical sensitivity of accounting students. Design/methodology/approach – Using...

Purpose – This research aims to measure compliance in a tax experiment among students. The aim of the study is to investigate relationships between claimed behaviour in a questionnaire and actual behaviour in an experimental environment, together with different behaviours between males and...

Purpose Although there are several often-used case research methods for teaching purposes, these cannot be used to conduct scientific research into business ethics, perhaps owing to criticism levelled against it. The precise aim of this work is to expound and argue for its use within the...

Purpose – The purpose of this paper is to examine the extent to which New Zealand business web sites conform to the provisions of the New Zealand Privacy Act, 1993 as an articulation of the national values on the rights of individuals to information privacy. The secondary aim is to assess...

Focuses on the economic changes necessary and the present state of business ethics in China. Explores the ethical precepts held by a sample of Chinese professionals enrolled in a management development program in mainland China. A benchmark is created that not only measures the present state of...

Suggests that the Triangle Shirtwaist factory fire in New York City in 1911 was the veritable genesis of laws safeguarding workers. The events of the 18‐minute inferno which killed 146 young, immigrant garment workers are summarized, as are the factory owners’ responses to the fire, along...

Examines the construct of ethics in general and of business ethics in particular. Provides a conceptual discussion of the dynamics of ethics in society and the dynamics of business ethics in the marketplace. Ethics and business ethics constructs are dependent upon two principal parameters –...

History shows a repetitive cycle of corporations over‐reaching their boundaries and causing social turmoil. Governments are faced with the task of reining them in by enacting regulations. Investors are faced with the task of preserving their individual assets. Corporate governance remains the...

An historical saunter is taken through the development of approaches, legal and organisational, to deal with whistleblowing. Whistleblowing engenders strong emotions, and it is not surprising that some of the early pioneers met with stiff resistance. Some classic whistleblowing cases are...