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ETH501 Business Ethics
Prerequisites:
Credit Hours: 4

Course Description
In this graduate course, students will explore how normative ethics serve as a useful theoretical and practical lens through which business problems might be critically assessed. Throughout the course, students will engage such key concepts as virtue, duty, rights, and utility to inform their understanding of an organization's ethical sensibilities. Students will also consider the merits of Corporate Social Responsibility (CSR), and will learn how the organization's ethics are influenced by its culture. Standards of graduate-level writing, information literacy, and American Psychological Association (APA) writing and referencing style will be considered in the Session Long Project.Significance of the Course within the Program
Significance of the Course within the Program
The MBA program objectives are listed at http://www.tuiu.edu/cba/mba.html#overview
This course will either implicitly or explicitly address the following MBA program objectives:
The graduate should be able to:
- Function at the professional middle management level in his/her chosen field of business administration.
- Demonstrate effective written communication in an advanced business environment.
- Perform critical analysis of complex business situations and offer and evaluate alternative solutions.
- Apply business knowledge, concepts, and frameworks to dynamic business situations.
- Marshal and manage relevant business resources particularly in an uncertain global business environment.
- Demonstrate awareness of and work effectively in a diverse organization within a business environment.
- Recognize, analyze, and confront ethical and social responsibility issues in business.
Course Overview
For today's business leaders, responding to the needs of the internal organization while negotiating the opportunities and risks existing within the external environment is no small (nor easy) task. That the activities of organizations are under fairly continuous scrutiny by their many stakeholders renders the task of an organization's leadership all the more complex. That public scrutiny exists at all serves as a clear incentive for organizations to act ethically. However, as we will see, there are incentives that exist beyond the organization's being watched by the public eye: Ethical organizations do derive benefits because they are at their essence ethical.
In this course, we will learn about three forms of normative ethics - deontological, teleological, and virtue - and we will use their associated philosophical concepts of duty, rights, utility, and virtue to perform a critical assessment of business problems. We will also consider how the notion of corporate social responsibility (CSR) relates to business ethics, and how an organization's culture influences - for better or worse - the ethical behaviors of a company.
We will also use the Session Long Project (SLP) in this course to consider how a graduate-level paper should be written and properly formatted, proper citation and referencing of sources, and information literacy (use of the TUI library, assessing the quality of information sources).
Learning Objectives
By the end of this course, the student shall be able to satisfy the following outcomes expectations:
- Module 1
- Define deontology and apply deontological ethics to business problems
- Module 2
- Define consequentialism and apply telelogical ethics to business problems
- Module 3
- Define virtue ethics and apply virtue ethics to business problems
- Module 4
- Define corporate responsibility and apply business ethics in practice
- Module 5
- Define organizational culture, and describe how culture relates to business ethics
- Module 6
- Reflect upon and integrate course concepts

Course requirements
Case Assignments
The case assignment (case study) is a written description of a problem or situation. "Most cases are a snapshot of a particular situation within a complex environment."
The purpose of the case assignments in this course is to place the student in a position which will require research, synthesis of information and critical thought. You will be asked to distinguish pertinent from peripheral facts, to identify central alternatives among several issues competing for attention, and to formulate strategies and recommendations. The method provides an opportunity to sharpen problem-solving skills and to improve your ability to think and reason rigorously.
Note that your response will require research, synthesis of information and critical thought.
The Case Assignments represent 60% of the student?s overall grade.
Session Long Project
The Session Long Project consists of an integrative project emphasizing the personalized application of each module's concepts from the course. For Modules 1-5, students are required to engage in an original integrative project reflecting their comprehensive knowledge of and ability to apply the course materials. Each component of the SLP will be graded on a modular basis.
The Session Long Project represents 30% of the student?s overall grade.
Threaded Discussions
The threaded discussions will afford the student opportunities for synchronous as well as asynchronous lecture/discussions. The threaded discussion affords the student a forum for intellectually engaging other students in critical analysis and discussion of modular topics, as directed and moderated by the professor. The minimum interaction expected of you is to respond to this question / topic during the first week of each module. During the 2nd week of each module, you are expected to read through responses by peers (from week 1 of the module) and post a 2nd response addressing 1 or more of the shared ideas.
Live Conference
Does not pertain to this course
Assignment Due Dates
Be sure to review the TUI Calendar for important module due dates.
Please note that assignment due dates are the Monday following the second Friday of each module. For students not yet familiar with the model of instruction at TUI, information is available about course navigation and the various components of TUI courses.
Grading
You will be evaluated on the quality of all written assignments submitted, participation in weekly threaded discussions and the session long project. Grades will be based on a standard 100-point scale with the following values and ranges:
Case Assignments | 60% |
---|---|
Session Long Project | 30% |
Threaded Discussions | 10% |
Total | 100% |

Policies
Academic Integrity
TUI regards academic integrity as vital to the success of its students and to the reputation of the university as an institution of higher learning. Students attain their educational goals and the academic experience is enriched only when there is effective learning. Effective learning occurs when students conduct their own research and are the sole authors of their work. The assessment of that learning is undermined when the originality of students? work is questionable.
The university therefore expects students to adhere to the highest standards of academic integrity in all their work.
Violations of this policy will result in disciplinary action up to and including expulsion from the university.
Please refer to the University catalog for detailed information about this policy: http://www.trident.edu/admissions/university-catalog/
APA Style
TUI requires all PhD work to be in APA form. We also encourage all other students to comply with guidelines for proper citation of references. You may use the information found on the following links:
http://owl.english.purdue.edu/handouts/research/r_apa.html
Course Guidelines (In addition to general information about the TUI model, the Course Guidelines page provides valuable information about format and structure of papers as well as proper citation of references)
Copyright Compliance
Subject to exceptions contained in 17 U.S.C. ?? 107 and 108 (http://www.copyright.gov/title17/92chap1.html), it is a violation of copyright law to copy, distribute, display, exhibit or perform copyrighted works without the authority of the owner of the copyright.
Penalties for copyright infringement include academic, civil and criminal penalties.
Materials used in connection with courses at TUI may be subject to copyright protections and are intended solely for the use of students officially enrolled at TUI for private study, scholarship and research as associated with the requirements of the course, and may not be retained, duplicated or disseminated without express permission of the holder of the copyright.
Please refer to the University catalog for detailed information about this policy: http://www.trident.edu/admissions/university-catalog/
Diversity and Multiculturalism
A university is a place where the universality of the human experience manifests itself. -- Albert Einstein
Trident University International is committed to fostering and sustaining a learning community of inclusiveness, one in which human diversity with regard to race, ethnicity, culture, age, gender, sexual orientation, gender identity/expression, socioeconomic status, disability, religion, national origin, or military status is understood to enrich the overall education of our students. As such, whenever possible, the content of this course, including background readings, threaded discussions, and written case and SLP assignments, will provide opportunities for students to examine topics under consideration from a diverse range of perspectives, drawing from a broad array of scholarly resources and from their own "real-life" personal and professional experience.
Extensions and Grades of Incomplete
Grades of Incomplete may be assigned when circumstances prevent students from completing and receiving a passing grade for a course. The assignment of a grade of Incomplete is not a student "right" but a courtesy. The request for a grade of Incomplete must be submitted via CourseNet for each specific course prior to the published deadline. The request will not be approved without satisfactory completion of all submitted assignments (Case, TD and SLP) in modules 1 and 2. If approved, the ?Incomplete? grade will be assigned with an extension of forty-five (45) days. Based on the nature of the program and courses, Ph.D. Students in Required Core Courses (Live Courses) and Dissertation Continuation Courses are not eligible for a grade of Incomplete.
Grade Challenges/Appeals
All grade challenges and appeals must follow university policy. Please refer to the University catalog for detailed information about this policy: http://www.trident.edu/admissions/university-catalog/
Information Literacy
Information literacy is an inherent element of TUI?s unique pedagogy. As you progress through the course and program, your ability to research and assess academic sources is carefully developed. Your professor will evaluate and provide feedback on the proper use and citation of resources in academic writing.
In your course you will find background materials chosen from multiple sources including academic and professional journals accessed through the library, internet resources, books and chapters from Ebrary or NetLibrary. You may also find other resources such as videos of interviews, lectures, and archived recordings of news stories. You will be asked to conduct independent research as part of your assignments. Look for tips and guidelines for conducting independent research throughout the course.
In this course syllabus you will find a section on proper citation of resources and the link to Course Guidelines. The Course Guidelines provide important information on the TUI model, course structure and expectations, as well as helpful links to a library and internet research guide entitled ?Fundamentals of ProQuest?, Internet Utilization tips and the presentation on the Elements of a Well Written Paper, among others.
Please refer to the following for additional information and guidance:
?TUI 101?: This is the new student orientation containing videos, screencasts, and PowerPoint presentations demonstrating the types of background materials contained in the courses (http://screenr.com/BYm), and how to write a college paper including proper use, citation, and referencing of resources (http://www.trident.edu/files/Well-Written-Paper.pdf). These orientation materials continue to be available to the student anytime during their program through a link on CourseNet.
Library research assistance: You may contact your professor or the University via e-mail or telephone for assistance related to login and access to library databases, access to course content and materials as well as help locating and retrieving electronic resources.
WebFeat Assistance and Tutorial: Students who are new to the Trident University International Library are encouraged to use WebFeat, the library?s federated search engine, to research all available library databases at once. Students may contact the library for assistance with the WebFeat tutorial. Helpful tips and guidelines for using WebFeat are also available on the Library website at http://support.trident.edu/student/library/webfeat.html (access requires a TUI username and password).
Minimum Grade Point Average
Students are expected to maintain minimum grade point averages:
Students in the undergraduate programs must complete each undergraduate course with a grade of "C" (2.0) or better and maintain a cumulative GPA of 2.0 (C) or better for all coursework applying toward the degree.
Students in the graduate (Master) programs must complete each graduate course with a grade of "B-" (2.67) or better and maintain a cumulative GPA of 3.0 (B) or better for all graduate level coursework applying toward the degree.
Students in the doctoral degree programs must complete each doctoral course with a grade of "B" (3.0) or better and maintain a cumulative GPA of 3.0 (B) or better for all courses applying toward the degree.
Religious Holidays
In recognition of the various religious or faith beliefs of students and to ensure that the academic programs and services of TUI shall be available to all qualified students who have been admitted to its programs, regardless of individual religious beliefs, students shall not be penalized for observances of religious holidays.
Student Disabilities
It is the policy of the university to protect the interests of students with disabilities consistent with Section 504 of the Rehabilitation Act of 1973, the Americans with Disabilities Act (ADA) of 1990 and subsequent amendments. Students with a documented disability who require assistance must provide appropriate documentation and request accommodations (based on disability) upon admission. Students must provide documentation from an appropriate professional verifying the presence and impact of the disability. The Vice President of Student Experience reviews the documentation and determines eligibility for reasonable accommodations as permitted by applicable laws.
Please refer to the University catalog for detailed information about this policy: http://www.trident.edu/admissions/university-catalog/

Course Materials / Bibliography
MODULE 1
Required
Fieser, J. (2005). Ethics. Retrieved on November 14, 2011 from: http://www.iep.utm.edu/ethics/#H2
General Writing Resources. (2011). Retrieved on August 10, 2011 from: http://owl.english.purdue.edu/owl/section/1/
Gold. S. (2010). Normative Ethics, Part 1. Podcast retrieved on August 10, 2011 from: http://www.youtube.com/watch?v=CMWtrA1tspU
Gold. S. (2010). Normative Ethics, Part 2. Podcast retrieved on August 10, 2011 from: http://www.youtube.com/watch?v=Jj3TYB44OEY (Part 2)
Introduction to Ethics. (2011). Retrieved on August 10, 2011 from: http://www.sevenoaksphilosophy.org/ethics/introduction.html
Johnson, R. (2008). Kant’s Moral Philosophy. Retrieved on August 10, 2011 from: http://plato.stanford.edu/entries/kant-moral/
Moburg, D. (2010). WorldCom. Retrieved on August 10, 2011 from: http://www.scu.edu/ethics/dialogue/candc/cases/worldcom.html
Pecorino, P. A. (2000). The Categorical Imperative. Retrieved on August 10, 2011 from: http://www.qcc.cuny.edu/socialsciences/ppecorino/intro_text/Chapter%208%20Ethics/Categorical_Imperative.htm
Well-Written Paper. (n.d.). Trident University International.
Optional
Cavalier, R. (2002). Deontological Theories. Retrieved on August 10, 2011 from: http://www.phil.cmu.edu/Cavalier/80130/part2/sect8.html
Deontological Ethics. (2011). Retrieved on August 10, 2011 from: http://www.sevenoaksphilosophy.org/ethics/deontology.html
Kay, C. (1997). Notes on Deontology. Retrieved on August 10, 2011 from: http://webs.wofford.edu/kaycd/ethics/deon.htm
McCormick, M. (2005). Metaphysics. Retrieved on August 10, 2011 from: http://www.iep.utm.edu/kantmeta/
O'Brien, T. (2009). Basics of Morality and Ethics. Podcast retrieved on August 10, 2011 from: http://www.viddler.com/explore/twob1961/videos/5/
O'Brien, T. (2009). Deontology. Retrieved on August 10, 2011 from: http://www.viddler.com/explore/twob1961/videos/7/
Sandel, M. (2011). Motives and Morality. Podcast retrieved on August 27, 2011 from: http://academicearth.org/lectures/motives-and-morality
Scharff, M. (2005). WorldCom: A Failure of Moral and Ethical Values. Journal of Applied Management and Entrepreneurship, 10(3), 35-47. Retrieved on July 27, 2011, from: http://proquest.umi.com/pqdweb?index=15&did=1176439141&SrchMode=3&sid=1&Fmt=4&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1311793787&clientId=29440&aid=1
Module 2
Required
Ethical Egoism. (2011). Retrieved on August 10, 2011 from: http://www.sevenoaksphilosophy.org/ethics/egoism.html
General Format: General APA Guidelines. (2011). Retrieved on August 22, 2011 from: http://owl.english.purdue.edu/owl/resource/560/01/
Hamilton, J.B. (2009). Ethics Operationalized for Making Ethical Decisions. Retrieved August 10, 2011 from: http://ethicsops.com
Kay, Charles. (1997). Notes on Utilitarianism. Retrieved on August 10, 2011: http://webs.wofford.edu/kaycd/ethics/util.htm
Shanks, T. (1996). The Case of the Sole Remaining Supplier. Retrieved August 10, 2011 from: http://www.scu.edu/ethics/dialogue/candc/cases/supplier.html
Style Guides: APA Style Guide. (n.d.). Retrieved on August 22, 2011 from: http://www.lib.usm.edu/help/style_guides.html
Teleological Ethics. (2011). Retrieved August 10, 2011 from: http://www.sevenoaksphilosophy.org/ethics/teleology.html
Velasquez, M., Andre, C. et. al. (1989). Calculating Consequences: The Utilitarian Approach to Ethics. Retrieved on August 10, 2011 from: http://www.scu.edu/ethics/practicing/decision/calculating.html
Optional
Consequentialist Theory: Egoism and Utilitarianism. (2008). Retrieved on August 10, 2011 from: http://www.youtube.com/watch?v=OMzODqNEfLI&feature=related
Gold, S. (2010). Normative Ethics, Part 2. Podcast retrieved on August 10, 2011 from: http://www.youtube.com/watch?v=Jj3TYB44OEY
Kay, C. Varieties of Egoism. (1997). Retrieved on August 10, 2011 from: http://webs.wofford.edu/kaycd/ethics/egoism.htm
O'Brien, T. Consequentialism. (2009). Retrieved on August 10, 2011 from: http://www.viddler.com/explore/twob1961/videos/6/
Module 3
Required
Critical evaluation of resources. (2008). Retrieved on August 22, 2011, from: http://www.lib.berkeley.edu/instruct/guides/evaluation.html
Cyber Library. Trident University. (n.d.). Retrieved on August 22, 2011 from: http://support.trident.edu/student/library.html
Hartman, E.. (2008). Socratic Questions and Aristotelian Answers: A Virtue-Based Approach to Business Ethics. Journal of Business Ethics, 78(3), 313-328. Retrieved August 8, 2011, from: http://proquest.umi.com/pqdweb?index=0&did=1427581061&SrchMode=1&sid=1&Fmt=6&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1312811472&clientId=29440
How to critically analyze information sources. (2011). Retrieved August 22, 2011, from http://olinuris.library.cornell.edu/ref/research/skill26.htm
Hursthouse, Rosalind. Virtue Ethics. (2010). Retrieved on August 22, 2011 from: http://plato.stanford.edu/entries/ethics-virtue/
O’Brien, T. Virtue Ethics. (2009). Podcast retrieved on August 22, 2011 from: http://www.viddler.com/explore/twob1961/videos/8/
Sethi, S., Veral, E., Shapiro, H., & Emelianova, O.. (2011). Mattel, Inc.: Global Manufacturing Principles (GMP) - A Life-Cycle Analysis of a Company-Based Code of Conduct in the Toy Industry. Journal of Business Ethics, 99(4), 483-517. Retrieved August 2, 2011 from: http://proquest.umi.com/pqdweb?index=0&did=2330329231&SrchMode=1&sid=1&Fmt=6&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1312294460&clientId=29440
Velasquez, M., Andre, C., Shanks, T., & Meyer, M. J. (2008). Ethics and Virtue. Retrieved on August 22, 2011 from: http://www.scu.edu/ethics/practicing/decision/ethicsandvirtue.html
Virtue Ethics. (2011). Retrieved on August 22, 2011 from: http://www.sevenoaksphilosophy.org/ethics/virtue.html
Optional
Cafaro, Phillip. (n.d.). Virtue Ethics (Not Too) Simplified. Retrieved on August 22, 2011 from: http://www.bu.edu/wcp/Papers/TEth/TEthCafa.htm
Duchon, D., & Drake, B.. (2009). Organizational Narcissism and Virtuous Behavior. Journal of Business Ethics, 85(3), 301-308. Retrieved August 2, 2011, from: http://proquest.umi.com/pqdweb?index=86&did=1666635391&SrchMode=1&sid=4&Fmt=6&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1312310049&clientId=29440
O’Toole, James. (n.d.). Ethical Challenges in Human Resources. Retrieved on August 22, 2011 from: http://www.scu.edu/ethics/practicing/focusareas/business/ethics-human-resources.html
Module 4
Required
Anglo-American: Business ethics and corporate social responsibility. (n.d.). Retrieved on August 22, 2011 from: http://www.thetimes100.co.uk/new-downloads-pop.php?getFile=YW5nbG9fYW1lcmljYW4vYW5nbG9fYW1lcmljYW5fMTNfZnVsbC5wZGY=
Hanson, K.O. (n.d.). A Short Video Introduction to Business Ethics. Retrieved on August 22, 2011 from: http://www.scu.edu/ethics/practicing/focusareas/business/introduction.html
Machan, T.. (2011). Profit: the Right Standard for Business. Barron's, 91(7), 32. Retrieved August 2, 2011, from: http://proquest.umi.com/pqdweb?index=11&did=2270052241&SrchMode=1&sid=4&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1312308799&clientId=29440
Plagiarism Tutorial. (n.d.). Retrieved on August 10, 2011 from: http://lib.usm.edu/legacy/plag/plagiarismtutorial.php
Primark. (n.d.) Retrieved on August 22, 2011 from: http://www.thetimes100.co.uk/new-downloads-pop.php?getFile=cHJpbWFyay9wcmltYXJrXzE1X2Z1bGwucGRm
Sauser, W. (2005). Ethics in Business: Answering the Call. Journal of Business Ethics, 58(4), 345 357. Retrieved August 2, 2011, from: http://proquest.umi.com/pqdweb?index=5&did=855764211&SrchMode=1&sid=6&Fmt=6&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1312310320&clientId=29440
Svensson, G., & Wood, G. (2008). A Model of Business Ethics. Journal of Business Ethics,77, 303-322. Retrieved on August 22, 2011 from: http://www.hh.se/download/18.70cf2e49129168da0158000103376/2007%2BModel-of-Business-Ethics.pdf
TUI Academic Integrity Policy. (2011). Retrieved on August 22 from: http://www.trident.edu/files/TUI-Catalog-August-2011.pdf
Optional
Avoiding Plagiarism. Retrieved on August 10, 2011 from: http://owl.english.purdue.edu/owl/resource/589/1/
Crane, A. & Matten, D. (2010). Introducing Business Ethics, in Business Ethics: Managing corporate citizenship and sustainability in the age of globalization (3rd ed.). (pp. 1-44). New York: Oxford University Press. Retrieved November 16, 2011 from: http://www.oup.com/uk/orc/bin/9780199564330/craneandmatten3e_ch01.pdf
Murphy, P.. (2009). The Relevance of Responsibility to Ethical Business Decisions. Journal of Business Ethics: Supplement, 90, 245-252. Retrieved August 2, 2011, from: http://proquest.umi.com/pqdweb?index=40&did=2051417411&SrchMode=1&sid=4&Fmt=6&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1312309245&clientId=29440
Perakis, E.. (2009, April). Corporate responsibility: a business driver or an ethical obligation? Global Focus, 3(2), 60-63. Retrieved August 2, 2011, from: http://proquest.umi.com/pqdweb?index=75&did=1786820241&SrchMode=1&sid=4&Fmt=6&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1312309590&clientId=29440051417411).
Recognizing and Avoiding Plagiarism. (2005). Cornell University. Retrieved August 10, 2011 from: http://plagiarism.arts.cornell.edu/tutorial/exercises.cfm
Module 5
Required
Federwisch, A. (2007). Toward An Ethical Culture: Characteristics of an Ethical Organization. Retrieved on August 2, 2011, from: http://www.scu.edu/ethics/practicing/focusareas/business/organization.html
Free, C., Macintosh, N., & Stein, M.. (2007). Management Controls: The Organizational Fraud Triangle of Leadership, Culture and Control in Enron. Ivey Business Journal Online. Retrieved August 27, 2011 from: http://proquest.umi.com/pqdweb?index=4&did=1399135231&SrchMode=1&sid=2&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1314458740&clientId=29440
Madsen, S., & Vance, C. (2009). Unlearned lessons from the past: an insider's view of Enron's downfall. Corporate Governance, 9(2), 216-227. Retrieved August 27, 2011, from: http://proquest.umi.com/pqdweb?index=1&did=1882661041&SrchMode=1&sid=2&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1314458740&clientId=29440
McNamara, C. (2000). Organizational Culture. Retrieved on August 2, 2011, from: http://managementhelp.org/organizations/culture.htm
Schein, E. H. (1984). Coming to a New Awareness of Organizational Culture. Sloan Management Review (pre-1986), 25(2), 3. Retrieved on July 28, 2011, from: http://proquest.umi.com/pqdweb?index=5&did=66023702&SrchMode=1&sid=1&Fmt=6&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1311866028&clientId=29440
Optional:
CEOs: Setting the Ethical Tone. (n.d.). Retrieved on August 22, 2011 from: http://www.scu.edu/ethics/practicing/focusareas/business/ceo-ethical-culture.html
Critical Elements of an Organizational Ethical Culture. 2006. Retrieved on August 22, 2011 from: http://www.ethics.org/files/u5/lements_of_an_Organizational_Ethical_Culture.pdf
Enron: The Smartest Guys in the Room. Movie Trailer. Podcast retrieved on November 15, 2011 from: http://www.youtube.com/watch?v=0zMakN-EMLg
Hackworth, M.L. (n.d). Building An Ethical Culture: The Role of the Board. Retrieved on August 22, 2011 from:http://www.scu.edu/ethics-center/video/ethical-culture.cfm
Johnson, K. (2003). The Role of Leadership in Organizational Integrity and Five Modes of Ethical Leadership. Retrieved on August 22, 2011 from: http://www.ethics.org/resource/role-leadership-organizational-integrity-and-five-modes-ethical-leadership
Navran, F. (2003). Seven Steps for Changing the Ethical Culture of an Organization. Retrieved on August 22, 2011 from: http://www.ethics.org/resource/seven-steps-changing-ethical-culture-organization
Sims, R.R., & Brinkmann, J. (2003). Enron ethics (or: Culture matters more than codes). Journal of Business Ethics, 45(3), 243-256. Retrieved August 27, 2011, from: http://proquest.umi.com/pqdweb?index=6&did=405520461&SrchMode=1&sid=2&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1314458740&clientId=29440