Management academics have tended to rely on ethics codes developed by social researchers in related fields to inform their research practice. The point of this paper is to question whether this remains a viable approach in the current climate that is characterized by a significant increase in ethical regulation across the social sciences. We suggest that management researchers face ethical issues of a different nature to those most frequently confronted by other social science researchers, and argue for more explicit acknowledgement of contextual factors involved in management research. An exploratory analysis of the content of ethics codes formulated by nine social scientific associations is undertaken to identify the main ethical principles they cover and to analyse their underlying ethical tone. Drawing attention to the principle of reciprocity, which is found in very few codes, we suggest that an ethics code could be used to formulate new ways of thinking about management research relationships. Despite the risk that ethics codes may encourage instrumental compliance with minimal ethical obligations, we suggest they also have the potential to reflect a more aspirational agenda. The development of an ethics code for management research should therefore be seen as a potentially worthwhile project.

The Ethics of Management Research: An Exploratory Content Analysis

In this paper a corporate social responsibility audit is developed following the underlying methodology of the quality award/excellence models. Firstly the extent to which the quality awards already incorporate the development of social responsibility is examined by looking at the Malcolm Baldrige National Quality Award and the European Quality Award. It will be shown that the quality awards do not yet include ethical aspects in relation to social responsibility. Both a clear definition of social responsibility and an improved audit instrument are required. A definition and an audit instrument are developed which stimulate movement in that direction and help organisations to reflect on their position in relation to social responsibility.

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A Corporate Social Responsibility Audit within a Quality Management Framework

This study examines the relationships between a company's emphasis on discretionary social responsibility, environment, and firm performance. It tests the proposition that environmental munificence and dynamism moderate the relationship between discretionary social responsibility and financial performance. Social responsibility was measured with a three-item scale in a sample of 62 firms using a questionnaire. Environmental munificence and dynamism were measured using archival sources as was financial performance (return on assets and return on sales). The results of moderated regression analyses and subgroup analyses found a significant moderating effect of environment on the social responsibility-firm performance relationship. Discretionary social responsibility contributes to firm performance in environments that are dynamic and munificent.

The moderating effect of environmental munificence and dynamism on the relationship between discretionary social responsibility and firm performance

There are approximately 7,000 registered company auditors in Australia according to the Australian Securities and Investments Commission. This report, which was commissioned by the Minister for Financial Services and Regulation, examines Australia's existing legislative and professional requirements on independence of company auditors and compares them with equivalent overseas requirements. Where appropriate, the report proposes measures for strengthening the Australian requirements. The report also reviews a large number of empirical studies relating to the independence of auditors. The review has been prompted by two developments. First, recent overseas work in the area of audit independence has moved independence requirements in those regions ahead of equivalent requirements in Australia. Major developments, including the growth of the largest accounting firms and an increase in non-audit services provided by these firms, highlight the need for Australian requirements to be updated. Second, following the failure of a number of listed Australian companies during the first half of 2001, the resultant publicity has included audit independence issues and has raised concerns about the adequacy of the Australian rules that ensure the independence of Australian accounting firms from the companies they audit.

Independence of Australian Company Auditors - Review of Current Australian Requirements and Proposals for Reform

As a result of the public demand for higher ethical standards, business schools are increasingly taking ethical matters seriously. But their effort has concentrated on teaching business ethics and on students' ethical behavior. Business faculty, in contrast, has attracted much less attention. This paper explores the context and the implications of an alleged case of plagiarism in a master's dissertation submitted to a university lacking both an ethical code of conduct and a formalized procedure to deal with academic misconduct. The events evolved into a bitter political process in which the more ethically aware members of faculty challenged efforts to cover-up. Here the focus is on the motives and behavior of faculty members involved in this case rather than the alleged plagiarist's. The role played by the main actors involved in the process in examined using the theory of moral development and the organizational politic perspective. The paper discusses the mechanisms available to raise ethical awareness and prevent academic misconduct, and the limitations of self-regulation and self-monitoring that prevails in the university system. It also examines the impact of ethics instruction and faculty ethical standards on students' behavior and concludes that ethics instruction can only be effective when the principles taught are in line with daily actions of their instructors.

Ethical Misconduct In The Business School: A Case Of Plagiarism That Turned Bitter

Traditionally, certified public accountants (CPAs) have served a unique role in the world of commerce and the profession of accounting. They perform an attest function and thereby serve as the chief providers of relevant, high quality accounting information to the decision making public. CPAs are licensed practitioners, who as expert independent accountants express opinions about an entity'sfinancial statements. Their license provides them with the exclusive right to perform this attest function. This monoploy relies on the concept of independence that is the normative standard of accountancy. It is this perceived independence of auditors which provides credibility, reliability and trust in the financial accounting information upon which stakeholders depend to make informed decisions. Now, however, we see the environment in which CPAs operate undergoing rapid change. Both the globalization of business operations and technological advances have radically changed how and where accountants work and the speed at which things happen. The very nature of accounting information services is evolving; moving from a concentration on audits to an increasing reliance on consulting and assurance services. New ethical issues have been raised by this confluence of changes in the accounting environment. Noteworthy is that the application of the principle of independence by CPAs has been called into question by no other than the SEC. Are those stakeholders who depend upon the independence of CPAs at risk? The influence of insiders has significantly increased as accounting firms perform multiple tasks for the same clients. This paper discusses the different groups who can potentially impair the independence of auditors and the steps that are being taken to enhance the "independence" of the auditors.

A circle of influence: Are all the stakeholders included?

Many have preached the need for business schools to "teach" ethics, but very few have considered that business schools should also adopt and implement their own codes. The authors' previous research indicates that there is a perceived need for a code of ethics for business schools. Currently, relatively few schools have in fact adopted codes of ethics applicable to all the constituents of the institution. Proposals made to businesses to help them determine which values should be included in a corporate code do not appear to adequately address the distinctive issues faced in an academic environment. In an earlier survey, the authors identified general principles of conduct that seemed to encompass the values expressed by the respondents. Relying on research that has indicated that ideally a code of ethics should be inspirational and value oriented rather than prescriptive and proscriptive, the authors herein propose ten values and correlating definitions that would provide a framework for a business school code of ethics.

Mary D. Maury

Papers

A circle of influence: Are all the stakeholders included?

Thou shalt and shalt not: An alternative to the ten commandments approach to developing a code of ethics for schools of business

Introduction: Promoting Business Ethics