文章基本信息

标题：Business Ethics Education: If We Don’t Know Where We’re Going, Any Road Will Take Us There
本地全文：下载
作者：Diane L. Swanson ; Dann G. Fisher ; Kansas State University 等
期刊名称：Decision Line
印刷版ISSN：0732-6823
出版年度：2009
卷号：40
期号：04
出版社：Decision Sciences Institute
摘要：Despite the continued outbreaks of business scandals, the agency that accredits business schools internationally has not drafted standards that would mandate sound ethics education. Spe- ciﬁcally, the Association for the Advance- ment of Collegiate Schools of Business (AACSB) chose not to require even one standalone ethics course in its new stan- dards formulated in 2003. Instead, the agency decided that schools can meet ac- creditation standards by integrating eth- ics across the curriculum. Similarly, the National Association of State Boards of Accountancy, while ﬁnally poised in the wake of accounting scandals to require ethics education as a qualiﬁcation to sit for the CPA exam, now appears willing to allow accounting programs to point to coverage broken asunder throughout the curriculum as meeting its ethics require- ment. Faced with a tumultuous moral crisis in business, both standard-setting associations have refused to strengthen ethics education by simply requiring a course dedicated to ethics and taught by faculty trained in the area. In response to the claim by AACSB that ethics can be integrated across the curriculum absent a foundational ethics course, Ray Hil- gert, emeritus professor of management and industrial relations at Washington University’s Olin School of Business, said: “If you believe it’s integrated in all the courses, then I’m willing to offer you the Brooklyn Bridge” (Nicklaus, 2002, p. C10).