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Judith Samuelson

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In B-schools and Beyond, Ethics Matter, but the 'Bottom Line' Trumps

Posted: 07/20/2012 6:14 pm

From insider trading to systemic malfeasance with other people's money, we are awash in stories of bad dealings in financial markets, the latest example being the "Libor" interest rate manipulation scandal in London. So an age old question is turning up again: Can ethics be taught? A better question is the following: What is the dominant value taught -- and learned -- in business schools?

Whether we are talking about a few executives actually serving time, or those who commit no crime but contribute to the belief that the system is rigged -- many spend time in b-school. This is no surprise -- one in four post graduate degrees delivered in the U.S. are MBAs, and business is the most highly sought after undergraduate degree, even at liberal arts colleges. Business schools are the proving ground for Wall Street jobs and also figure into the recruitment plans for Main Street. It is where the language of business, the generally accepted models for decision making and the principles of leadership are taught.

Research conducted by the Aspen Institute suggests that ethics IS taught in business schools, and, increasingly, with an eye to making it stick by embedding it in orientation programs, "learning journeys," core course work and hands-on experience. Business ethics goes by many names and the vast majority of schools in the Institute's ranking of business schools require ethics or something that goes by the name of "social responsibility," "social enterprise," "social impact" or "leadership and values."

Well-regarded schools from Harvard to New York University to Columbia have used teachable moments such as the market meltdown to dive deeply into core questions about business and its purpose. Students are asked to consider why they have chosen business education, and what is expected of a business professional. So what is the problem? If ethics is taught, and in many places, is taught well, why doesn't it stick?

One clue comes from the inside. Luigi Zingales, a titan of the academy of finance who teaches at the University of Chicago, argues that business education across the disciplines needs to move from a stance of "values neutrality" to one where students are exposed to the moral decisions that permeate the core of business. Zingales suggests we deliver "ethics" in accounting and finance rather than a course labeled Ethics, which is bound to turn off motivated students looking to get ahead.

Seems like a good idea -- let's sneak the discussion of morals and values into the courses that matter the most in the MBA hierarchy of needs. But wait! Are accounting and finance really value-free zones?

To the contrary -- research also suggests that the big take away from b-school is the same one that permeates board rooms. Ethics are important, but earnings-per-share is the guiding principle. Remember the ethics handbook distributed to each employee at Enron? The more compelling and well compensated message went something like this: We exist to make money. "Profits," aka "shareholder value," is the most important metric. We all benefit when the stock price goes up -- and employees who make it happen will receive the most. Damn the torpedoes; full speed ahead. EPS is the main meal. "Ethics" is dessert.

The scores of examples piling up in my inbox are living proof that Wall Street didn't learn all that much from Enron. No surprise that business schools, which exist to serve business and markets, are tortured by the the same basic conflict. What trumps when private incentives and the public good are misaligned? The proverbial "bottom line." The result is playing out in real time.

The questions we need to ask in business education as well as board rooms are more nuanced. Of course profit matters -- it's like oxygen -- how can it not? But for business to live up to our aspirations for free enterprise requires complex judgments and alignment of the incentives with the values to which we aspire.

Let's start with these questions: First, and foremost, what is our purpose? What would it take for our stated values to be embedded in our decision rules? What compensation system and protocols would take outside factors like social and environmental impact of decisions into account without developing the business equivalent of clogged arteries? How do we avoid group think and make it safe for common sense questions to be heard in the hurry to make money? What are we measuring most of the time, and what message do we send to our clients, our suppliers, our investors about the metrics of business health?

If we are thoughtful about answering these questions, in business schools and the business world, then what we teach, and what students of business actually learn, might converge.

 

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11:20 AM on 07/27/2012
I agree with the author; however, the author is picking on business schools. If incorporating 'ethics' into a curriculum is good for business school, it is good for all majors. It if is appropriate for higher education, it is appropriate for K -12. And appropriate for the work world, where too many ethics trainings are of limited scope, token in nature, with little follow-through.
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TheTightwireGuy
Attempting to balance reason and passion
12:05 AM on 07/25/2012
The reason that EPS rules is because managers of for-profit corporations in the US, absent regulations imposed upon them by the government, have the fiduciary duty to advance the STOCKholders welfare regardless of the cost imposed on other stakeholders in the enterprise. That bottom-line focus, without enlightened leadership from a controlling shareholder or shareholder group, causes large for-profit corporations to mimic the psychological profile of psychopaths. That is why the average medical loss ratio of health insurance companies in the US fell from about 93% when the industry was dominated by mutual insurance companies (where the policy holders are the shareholders) to 80% just prior to the passage of Obamacare, with for-profit insurance companies dominating the industry. Why so? A lower medical loss ratio means higher profits for the non-policy holding shareholders of the for-profit companies. And the easiest way to lower the medical cost ratio was to deny policyholders coverage. Especially when health insurance companies don't face substantial competition (they are except from anti-trust regulation) that might induce them to lower premiums. So it is no wonder that lobbyists for the health insurance industry are heavily backing GOP congressman and governors to repeal or stall the implementation of Obamacare, which requires health insurance companies to rebate portions of premiums if their medical loss ratios are too low AND calls for establishing insurance market exchanges to boost competitive pressure among health insurance companies. Which is consistent with the notion that for-profit corporations, with diverse share ownership, are legally designed to
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Wayne Caswell
Consumer Advocate & Founder of Modern Health Talk
12:44 PM on 07/24/2012
Business ethics -- Is it about doing the right thing or not getting caught?
05:51 PM on 07/23/2012
Business schools can't teach students to be better people. Only parents can.
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TN4th
Southern Thinker
09:53 AM on 07/23/2012
Nature abhors a vacuum. B school students measure their personal worth by how much fortune they amass. Until they find some other personal value metric, money will continue to be king.
thebigbike
ran away to be a cowboy
08:37 PM on 07/22/2012
I got well into an MBA program before I quit to start my own business, that was a while back, but I see things haven't changed. Same ol' "I got to get mine" and it's downright IMMORAL to limit the upside potential of my EPS no matter if that entails a nuclear accident that wipes out - well not Manhatten, until I can get at least to Westchester, where the gulfstream is always fueled and ready to go."
That was while I worked or a major international bank, and was on the second tier fast track credit program ( the first tier was of course for children of major stockholders or banks execs) and I didn't meet a single one of the top execs and I DID meet the president CEo and CFO and I felt like I wanted to wash my hands afterwards. Another reason I left the bank on my terms
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09:02 AM on 07/22/2012
In my experience working at the Most Important Banks in the Universe, even maximising shareholder value takes a poor second to internal warfare, personal career advancement and jealousies and, if possible, bonus enhancement. The idea that finance is all about the bottom line is ideology. Shareholders are not the most important consideration. Ethics - in what context would ethics come up, when the majority of bankers never see the big picture even in their own projects? Overview? Long term? Isn't really part of modern finance. In my experience.
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rtx47
08:50 AM on 07/22/2012
Perhaps Business Schools in it's case-analysis of business situations should have many more cases of risk-taking which resulted in failures (more common outcome) and collapse; rather than risk-taking which resulted in short-term successful outcomes.

As Americans we refuse to believe that often "through an invisible hand" there is justice in this world (at a personal and / or corporate level) ... sooner or later.

Usually the root cause of corruption and maleficence lies the leadership in the profession and / or business. And contrary to what we may be publicly told, these failures are not isolated situations in the professions or industry. Look at the documentary "Inside Job" about the collapse of the banks and housing bubble.
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BeerLover
Carpe Diem!
12:23 AM on 07/22/2012
No the new motto of business schools and perhaps all schools is.... GREED IS GOOD...... and you won't even get in trouble if you get caught stealing.
Linda from Deerfield
Paying attention
12:12 AM on 07/22/2012
As far as I am concernedl, our elite business schools are nothing more than high priced trade schools, making no pretenses about producing well educated individuals.
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BigBearcatBill
This is the real Bearcat - a Binturong
10:46 PM on 07/21/2012
You have to wonder a couple things: 1 - are ecomomics folks just running cover for the business guys, filling the airwaves with philosophy and guidance while the implementers totally ignore all their liberal nice guy long-term logic? Kind of like good cop bad cop, and the good cop/economics guys won't call out the bad cop for lying/cheating/stealing/evil....2. do the business guys do a lot of studying and proposing of ways to break laws and make a profit big enough before being caught that the fines will be a small cost of making that illegal profit?
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JADJAD
03:55 PM on 07/21/2012
"But for business to live up to our aspirations for free enterprise requires complex judgments and alignment of the incentives with the values to which we aspire."

Here is a question not stated in this la la land article. When the boss tells you to do something unethical, what are you going to do? Let's do some real life research on post MBA students that have been in the job force for a minimum of 5 years and ask them if they ever refused to perform their job as asked to by their superior(s). What percentage would answer that question with NEVER? 10%? 25%? 70%? or (most likely) 98%? By the time you enter the MBA program, you should not need an ethics course. Taught behaviors that are ethical should have started first in the home, then from kindergarten and throughout your years of education. I never took an ethics course for my BA or MA but I knew the subject well by the time I was in junior high. If I was the CEO of a company and I had someone tell me that they committed an unethical act, not having had an ethics course in either their undergraduate or MBA program would not be a good reason for the unethical act. You can have all the ethical young MBA's that you want. If the top management group is unethical, the results are going to be predictable.
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kamact
Market Observer
03:09 PM on 07/21/2012
Harvard should be sued for creating successful financial terrorists an capable captive government agents....Larry Summers, Alan Greenspan, Mitt Romney, just to name a few....
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BeerLover
Carpe Diem!
12:25 AM on 07/22/2012
It would seem that Harvard now breeds criminals.
iridium53
Semper Fi
02:24 PM on 07/21/2012
If you're teaching business ethics, then you may want to consider changing curriculum.

It isn't working.

Which class of the HBS had more than half convicted of felonies?
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01:59 PM on 07/21/2012
I agree with this article for the most part, except, they are not asking the right question. Instead of asking whether or not ethics are being taught properly, we should be asking whether or not Capitalism is ethical! Answer - No
You can teach all the ethics that you want, but if the system itself is unethical then time will break down your ethical values. The problem is that business and economics are a science; Ethics are a philosophy, and the two do not mix. You cannot address the morality of a business decision until you question the underlying facts of your decision. If profit is the main motive then the other factors are inconsequential.
Even this article touches on these questions, but does not question the system. Not surprising that it comes from the Chicago School, the one school that blindly believes in the Free Market system. They will question the teachers, the school, and the programs, but never the system. It is un-American to question Capitalism and those who promote it.
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JADJAD
04:21 PM on 07/21/2012
Thank you thomas ... Ethics, in business, is practiced with a wink and a nod. I'm sure in many companies the subject of ethics is covered in new employee orientation sessions. But what are the results? From my viewpoint, it doesn't appear to be sticking to anyone especially executive management. If you are really honest in emphasizing the value of ethics, it needs a stick associated with it like jail time with felons in general population. I would love for our business leaders to follow ethical behavior because it is the right thing to do. However, they don't seem to be believers in that philosophy. With the stick of prison time, they may become true believers and save MBA students the cost of a course in who's subject they should have already been familiar with. One more quote to cover from the article and I will close."The questions we need to ask in business education as well as board rooms are more nuanced." Is the word "nuanced" a code word for "lets find a way of making our unethical behavior less damaging than it appears to be". Humans, especially some in the banking and finance sectors, are amazing at rationalizing any decision by claiming they had either no idea that it happened or that it was one bad apple in the bunch that they had no idea about. And yet they get paid for knowing all things. How else do you explain their above average compensation?
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01:27 PM on 07/22/2012
Very well said! Leader of banks and Corporations are held responsible to their shareholders, but they should also be held responsible to the law. If you are the head of your company, it is your job to know everything, and should be held liable for the actions of your company.