“…The descriptive perspective has reviewed the existence of ethics courses (e.g., Bampton and Cowton, 2002; Barkhuysen and Rossouw, 2000;Bassiry, 1990;Cowton and Cummins, 2003;Cummins, 1999;Mahoney, 1990;Schoenfeldt et al, 1991;Singh, 1989), their historical development (e.g., Sims and Sims, 1991) cross cultural differences in the teaching of business ethics (e.g., Spence, 2000), and the format and syllabi of ethics courses (e.g., Hoffman and Moore, 1982). Alternatively, the prescriptive literature has centred on the pedagogical issues of teaching ethics (e.g., Brady, 1999;Castro, 1989;Garaventa, 1998;George, 1987;Golen et al, 1985;Gray et al, 1994;Hunt and Bullis, 1991;Lazere, 1997;Nielsen, 1998;Reeves, 1990;Stewart and Felicetti, 1996;Strong and Hoffman, 1990;Tucker and Stout, 1999;Wells, 2001); and on providing recommendations for teachers of business ethics (e.g., Hosmer and Steneck, 1989;Nappi, 1990) such as the use of role plays (Brown, 1994), and stressing the need for realistic business problems in which students deal with ethical dilemmas (Zych, 1999). From the analytical perspective, judgements have been made as to whether courses in ethics are, in fact, effective in achieving value and attitudinal modifications in students (e.g., Loeb, 1991;Marnburg, 2003;Martin, 1982;Pamental, 1989;Purcell, 1977;Weber, 1990;…”