HUMAN VALUES AND ETHICS IN COMMERCE STUDIES

cjbe.org

The authors have researched the values and the changes to them in the students during their time of study on Business Administration and Management. To analyze the impact of the training process in this identification were compared through factor analysis, the results of a survey of students in the first and final session of the Faculty.

As the globalization developed rapidly, every individual plays much more important role in modern society. It is seems there are many people realizing that live in forming communities is better than live in an isolation island. In the highly level society, people more likely get their needs efficiently and easier to enhance their life quality. The problem for every forming community or other social group’s members is when people make decisions, especially when they focus on their own needs and face temptations, if they prefer make decision in a selfish way.

Proceedings - 1st International Conference on Business and Information (Researching Realities of Management Phenomenon), University of Kelaniya, 2010

Zeno of Cyprus, Manu Samhita and even every book of Religion especially ‘Hindu’ have strongly put the Ethics as an essential part of the business activities. All over the world, every person want to achieve peaceful living. And, to perform this act, a common code of conduct is required. This common code of conduct measures all human being equal and gives joy and happiness naturally available to all. It is, thus, called society i.e., group leading an ethics or living a value based life enjoys the fruits of good organized living. Business is a part of the society. It functions in the society. So, it should be guided by the ethical or moral norms which the society wants the business to observe. In other words, every business should be guided by business ethics i.e., moral principles which are considered by the society as right, and so, should govern and guide the activities of the business. This way, the present paper (followed) is based upon the citations, discussions and suggestions given in the various spiritual and holy texts in Artha and Kama, Dharma, Moksha manner. Moreover, ethical dilemma is discussed in detail. In my opinion, the present paper contains such issues which have not been discussed so far.

Annals of the University of Petrosani, Economics, 2010

The aim of this paper work is to conclude a short confirmation for business ethics. A redundant argument for business ethics, should, in our opinion start from the philosophical field. A major problem with business ethics is the foreclosing of philosophy, society and politics from its debate area. Before understanding the common sense for business ethics, we have to know how to act in a moral way. It is important to understand the identity of the human being, its signification and goals. Therefore the first part of this research enclose to philosophy, pointing out three aspects concerted to morality. We consider that only after a proper analyze of the human being, we can argue for business ethics and its implication in different area. Otherwise "business" becomes a problem for "ethics" and "ethics" become a problem for "business".

SSRN Electronic Journal, 2012

In our modern world, we often hear a lot of information concerning business ethics. Thus, the most frequent issues that are very popular currently in the world are the number of poisoned workers during working process, death cases, the increasing number of death illnesses, destruction of flora and fauna, the exploitation of workers, hazardous products, the contamination of environment with dangerous chemicals by factories, bribery scandals, abuse of power, breaching the working conditions, undeserved income, attracting children to work and etc. Both in Azerbaijan Republic and in most countries of the world these issues are on top agenda. Those issues mentioned above are all important for the socio-economic development of the society. In this article, we will mainly analyse the interrelationship of business ethics with socioeconomic development. Business ethics is always positively related with socio-economic development. Either the social or economic development of the society will be guarranted if the ethical issues are obeyed in the country. At the same time, we can say the vice versa. The ethical values are mostly paid attention in socio-economically developed countries rather than least developed ones. Here we would like to approach the issue from two perspectives -the ethical issues concerning the internal environment and the those concerning external environment of the enterprise and their effects on the society.

Journal of Sosial Science

The purpose of this study was to examine the differences in ethical sensitivity and moral considerations of students based on semester and gender. The population of this study was Accounting Students at the University of Muhammadiyah Bengkulu. Sampling using the purposive sampling method to obtain as many as 87 respondents. The method of data collection is the questionnaire method. The data analysis technique used descriptive statistical analysis, data quality test, and hypothesis testing. The result of this research is that there is no difference between the ability of students who have received accounting ethics education in identifying ethical dilemmas compared to the ability of students who have not received accounting ethics education. The ability of female students who have received accounting ethics education is higher in identifying ethical dilemmas than the ability of male students. The ability of students who have received accounting ethics education is higher in making mo...

International Journal of Business Ethics in Developing Economies, 2017

The concept of 'ethics' in accounting education has gained paramount importance in today's world. The accounting professionals had experienced controversially the deepest crisis regarding their professions with the discovery that accountants had acceded in notable fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Satyam and the like. The accounting profession in India has started focussing more on accounting ethics at undergraduate and postgraduate levels due to various corporate scandals, especially Satyam scam in India and other scams in the world. Through the close survey of various corporate scams, it is apparently clear that business professionals are likely to be involved in the corporate scandals, their ethical behaviour can be used to measure ethical conduct. Commerce or business students are to become future leaders in business field and their behaviour largely affects the performance of businesses as well as the economic development of the society. Because of the scandals, professionals' trustworthiness and objectiveness have raised questioned. The various corporate scams have led to increase the demand for accounting ethics within the professionals and students who are in commerce or business education. The purpose of the study is to explore the perception of ethics of accounting students, teachers, and professionals. For the purpose, we sent a questionnaire to accounting professionals, teachers, and students through email and hard copy to collect their views and we have used the 'z' score test to make a comparison of the perceptions of ethics among the accounting groups. The result shows significant differences among accounting students, teachers, and professionals regarding perception of accounting ethics.

Procedia - Social and Behavioral Sciences, 2013

This article introduces a number of important issues regarding ethical behavior and practices in small and medium enterprises in Romania in relation to the development of business ethics as an academic field. As a starting point, a research project was formed from the results of an online survey conducted within 850 companies, illustrating managers´ general perceptions related to the most important factors that influence ethical practices in Romanian companies. Since two of the most common answer options were: (a) managers' conduct and their personal values and (b) employees' features: level of education and professional expertise; the second section of this paper will analyze the response of the academic field regarding this need. Based on the premise that today's students will be tomorrow's managers and employees, this study is intended to produce a deeper understanding of the role of moral character in Economic activity, as well as to identify ways in which moral character development can be promoted. Thereby, this paper analyzes if Romanian universities have settled, as an educational target, the development of moral reasoning and behavior of their students.