Sarah Meisinger 3 30 05 Eng 300 Dr Fife Annotated Bibliography Introduction My paper will contain an overview of what is believed to contribute to by mup65344


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									Sarah Meisinger
Eng 300 Dr. Fife
Annotated Bibliography


My paper will contain an overview of what is believed to contribute to unethical behavior and

what solutions there have been to decrease the number of corporate scandals. Many o f the

articles are of the opinion that the lack of ethics classes and training in business schools,

especially those of accounting, are mainly responsible for scandals like Enron. The MBA classes

have become the main target of analysis because graduates are often the ones involved in the

scandals. However other studies have shown that cultural background and a person‟s upbringing

are mostly responsible for ethical reasoning. They argue that it is something that cannot be re-

taught in a college class. Still others believe that the structure and pressures of corporations may

also have a factor in a person‟s ethical behavior. Unrealistic expectations and skewed reward

systems have been shown to cause people to behave unethically regardless of schooling or

background. The question then becomes what is to be done to make business persons more

honest about their financial records. Several proposed methods of correcting ethical reasoning

deficiencies are incorporating ethics into undergraduate and graduate coursework and

reevaluating corporate reward and promotion policies. Overall the purpose would be to inform

on the current debates on the subject and to show possible solutions for the current problem.

Anyone in the Accounting and business profession should be aware of ethical dilemmas, but

since the focus of this paper is mainly on ethical accountability in undergraduate and graduate

programs, then college students and professors would find it the most enlightening.

Castellano, Joseph F., Kenneth Rosenzwig, and Harper A. Roehm. “How Corporate Culture
        Impacts Unethical Distortion of Financial Numbers.” Management Accounting Quarterly
        5.4 (2004): 37-41.
        The corporate structures of MBO/MBR can contribute to employee behavior in a
        negative way by setting unattainable goals either by lack of analysis of abilities or by no
        considering time constraints. The systems don‟t promote harmony in the workplace and
        make it competitive to the point that people will resort to unethical behavior when they
        might not otherwise have. This article illustrates one of the viewpoints that I will discuss
        in my paper about how workplace environment and structure can cause people to behave
        unethically. Management Accounting Quarterly is a peer review journal written by
        professors and prominent management accountants.

Chuang, Chiulien. “The Ethical Reasoning Abilities of Accounting Students.” The Journal of
      American Academy of Business March 2005: 200-207.
      The article analyzes the difference between Taiwan students and American students in
      the areas of ethical reasoning. The article illustrates another argument that I want to
      represent in my paper that cultural background and upbringing also contribute to
      unethical behavior. The Journal of the American Academy of Business is an accredited
      scholarly journal.

Culpan, Refik and John Trussel. “Applying the Agency and Stakeholder Theories to the Enron
       Debacle: An Ethical Perspective.” Business and Society Review 110:1 (2005): 59-76.
       This article shows that when basic economic theories are violated then people‟s behavior
       becomes unethical and therefore disadvantageous to the stockholders and other people
       within the company. This article illustrates the idea that workplace structures and theories
       contribute to ethical behavior or lack thereof. Business and Society Review is a peer
       review journal read by people working the business world.

Earley, Christine S., and Patrick T. Kelly. “A Note on Ethics Educational Interventions in an
        Undergraduate Auditing Course: Is There an „Enron Effect‟?.” Issues in Accounting
        Education 19.1 (February 2004): 53-71.
        This article shows that in a study of students over semester- they could be taught to
        improve their ethical reasoning and judgment. The article also mentions that they found
        no correlation between current events and a student‟s view on ethical decision making.
        This article shows a solution to the lack of ethical reasoning in college graduates and
        shows that it can be effectively done in a classroom. I will use this in showing some of
        the proposed solutions to the ethical dilemmas faced in the business world. Issues in
        Accounting Education is a scholarly peer reviewed journal.

Elliot, John. “Business Schools and Social Responsibility: A Dean‟s Perspective” Business and
         Society Review 109.4 (May 2004): 567-576.
         This speech outlines many of the societal causes of greed and reward systems. The dean
         also addresses what his university and others are doing to help their students deal with
         ethical problems. Many of the points made are useful in my societal and structural
         contributors. There are several good quotes in the article about the challenges students

       face in the business world. The examples along with statistics should be useful in
       supporting some of my main points. Business and Society Review is a peer review
       journal read by people working the business world.

Koehn, Daryl. “Transforming Our Students: Teaching Business Ethics Post- Enron.” Business
       Ethics Quarterly 15.1 (2005) : 137-151.
       This article details a specific teaching techniques along with student reactions. The author
       explains why he thinks his students were able to respond to his techniques better than in
       that of a normal ethics class. There are some good quotes from students about ethics
       classes and the application of them after they left the MBA program. Business Ethics
       Quarterly is a peer reviewed journal.

Madison, Ronald. “Is Failure to Teach Ethics the Causal Factor?” Strategic Finance (December
      2005): 24, 63-64.
      This article examines both auditing errors and academic causes for unethical behavior in
      the case of Enron. There is some good background historical data as far as the
      progression of ethics classes in the business world the I intend to use as a base for so me
      of the academic arguments in my paper. Strategic Finance is not a peer reviewed journal,
      however the author is a professor of accounting at John Carroll University.

McAlister, Debbie. “Building Ethical Capacity in Business Schools.” Marketing Education
      Review 14.3 (Fall 2004): 55-62.
      This article further pursues the techniques used to education students at an undergraduate
      level while supporting the idea that ethics training is necessary to creating future ethical
      behavior. Like many of the other articles it shows different methods as well as their
      application in future situations. I plan on using this article in connecting the need for
      ethics in education and the need for ethics in the post-college world. There are several
      new ideas not explored in other articles that will expand the arguments and solutions.
      Marketing Education Review is a peer-reviewed journal.

Poneman, Lawrence, and Alan Glazer. “Accounting Education and Ethical Developmen: The
      Influence of Liberal Learning on Students and Alumni in Accounting Practice.” Issues in
      Accounting Education 5.2 (Fall 1990): 195-208.
      This article is a study of accounting students as freshman, seniors and then as alumni is a
      particular ethics test. The findings were that as students go along in college their ethical
      capability increases exponentially. This study is mentioned in several of my other articles
      as a reference point as well. I plan on using this study in the argument that ethics
      education is necessary for undergraduate business and accounting students. Issues in
      Accounting Education is a peer-reviewed journal.

“School for Scandal”. The Economist (Feb. 2005): 13.
      This article provides and opposing viewpoint to some of the above in that it attempts to
      show that there are no errors in the way MBA students are taught that causes them to
      make immoral decisions. The argument it makes is that students learn from past and
      present experiences not from what is taught in the classroom in the area of moral

       decision making. This goes along with the argument that cultural background and
       upbringing are the main factor in decision making. The Economist is a widely credited
       journal and is very widely read and well respected by business people.

Sivy, Michael. “When Stocks Get Smacked.” Money 34.3 (March 2005.
       This article is more for an overview of what recent scandals have occurred in the business
       world such as AIG, Citigroup and Fannie May. In my paper I plan to use these as
       examples that immoral behavior is a problem in the business world and specifically in t he
       accounting profession. Money is a magazine for investors and is credible within the
       business community- similar to a Forbes type magazine.

Verschor, Curtis. “It Isn‟t Enough to Just Have a Code of Ethics.” Strategic Finance (December
      2005): 22-24.
      This article examines what measures are currently being taken in companies to promote
      ethical behavior such as training and hotlines as alternatives to ethics codes. There is a lot
      of data and statistics in this article pertaining to the prevalence of unethical behavior in
      the workplace and how it not only goes unpunished but is often rewarded- all ideas I
      intend to bring up in my paper. Strategic Finance is not a peer reviewed journal, however
      the author is a CMA as well as the editor of the magazine.


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