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Directions: For each discussion below, you will individually post two replies to the posts of others of at least 150 words each. Each reply must incorporate at least one scholarly research article in current APA format. The source cited must have been published within the last five years.

As you participate in the Discussions in this course, remember to support your arguments with relevant research and evidence. Also, engage with your peers’ ideas by asking clarifying questions and offering constructive feedback.

Classmate One (Amy):

Digital badges support and recognize professional development within my current school division. In 2020, Google Certifications became available for all staff as the division required each member to take the Google Level 1 certification test. This initiative was implemented division-wide, and while staff were not required to pass the test, everyone was encouraged to take it and to pursue Levels 2 and 3. Additionally, we have monthly KnowB4 training that focuses on online safety for both staff and employees. A badge or certificate is awarded at the end of each quiz. Most of our professional development occurs through in-person training and a sign-in sheet since we are a small rural division emphasizing in-person PLC/PD sessions, with limited opportunities to pursue digital badges and stacked credentials. As Quigley (2023) noted, stacked credentials concentrate on digital open badges and certifications that allow professionals to enhance their portfolios—for instance, utilizing Google certifications or Instructure to gain credentials.

There are challenges associated with implementing digital badges in the public education sector. Many rural divisions struggle to adopt online certificates and prefer physical copies (Quigley, 2023).  For instance, staff members may favor both digital and paper options or choose one over the other. Divisions are hesitant to change their internal systems due to costs and the need to revamp the current systems. Additionally, staff may not see the value in micro-credentials because of a lack of understanding, leading them to perceive little or no worth in digital badging. The security of online badging is limited, and data breaches may occur, making many feel uneasy about using the online credential system.

Moreover, staff unfamiliar with the purpose, process, and learning outcomes might not grasp the importance of completing the training. They may prefer in-person professional development, where they can ask questions and get face-to-face answers. Additionally, transferring badges could diminish motivation for staff and divisions to implement their online badging systems. Lastly, a notable drawback of obtaining online certifications is the risk of duplicating invalid certifications, such as fraudulent badges or unethical badging (Quigley, 2023).

Digital badges provide opportunities for lifelong learning within school districts. As Quigley (2023) noted, micro-credentialing can enhance skill and content development, help maintain current knowledge, motivate staff to improve their skills and grow professionally, and assist in building professional and personal portfolios. Furthermore, applying skills in competitive environments promotes professional growth. A platform that interests me, Instructure (2025), could be utilized by my current school district, as we use Canvas to store and share information and instruction. While we emphasize in-person instructional strategies with resources supported by online platforms, adopting the Instructure platform would support ongoing professional development.

 The Gartner Hype Cycle (2025) notes that adopting the knowledge and investment in technology is key to understanding technology application to one’s profession or personal relevance. One key cycle from Gartner’s Hype Cycle that depicts badging as an innovation is the Slope of Enlightenment. This cycle highlights the conservative attitude, especially in rural reservations, towards accepting technology or digital badging in this context. As technology develops, it becomes pertinent to their profession. Once they recognize its significance and applications, buy-in is achieved, and staff are more likely to engage with available opportunities. From my observations, staff tend to wait until they see others complete the tasks before they fully buy in. There are challenges and vulnerabilities associated with every innovation, and in a rural district setting, staff prefer to observe how it functions in other divisions before they become receptive.

References:

Gartner (2025, February 10). Gartner Hype Cycle. https://www.gartner.com/en/research/methodologies/gartner-hype-cycle?

Instructure (2025, February 10). The all-in-one digital badging for higher education. https://www.instructure.com/higher-education/products/canvas/canvas-credentials?domain=badgr

Quigley, J. (2023, June, 13). What are digital credentials, and are they used? Accredible. https://www.accredible.com/blog/what-are-digital-credentials#choosing-a-digital-credential-platform

Classmate Two (Tanika):

To best accurately define digital badges, a look into older publication revealed a definition from Mozilla which states that a digital badge is “a symbol or indicator of an accomplishment, skill, quality or interest […] used to set goals, motivate behavior, represent achievements, and communicate success in many contexts” (Mozilla Foundation, 2012).   A more recent publication by Felton states digital badging “is a growing movement, attractive for its flexibility and efficiency in connecting students with careers and jobs” (Felton, 2023). In my current role as the Interpersonal Skills Course Director for the Civilian Leadership Development School (CLDS), Maxwell Air Force Base, Alabama, the organization began offering Performance Management Coaching (PMC) digital badges in 2024 to help maintain our culture of continual training, growth and development.  The badges were awarded to students who successfully completed the 3-course Performance Management Coaching curriculum designed and taught by the CLDS, and is an excellent way to motivate and encourage students to continue and finalize training.  The information for the course can be found here under the PMC Digital Badge Link:  https://www.airuniversity.af.edu/Eaker-Center/CLDS/Coaching/Links to an external site..  

As the Civilian Leadership Development School provides training for Air Force civilians worldwide, it is imperative that we can both validate and document for professional development training, promotions, and annual training required by the Department of the Air Force for civilian personnel.   At first glance the badging process seems quite complex; however, I have provided an overview that is also available online at  https://www.airuniversity.af.edu/Eaker-Center/CLDS/Coaching/Students/Links to an external site. to assist with a thorough understanding of the multi-step process (https://www.airuniversity.af.edu/Eaker-Center/CLDS/Coaching/Students/):

Earning the PMC Badge is a three-step process.

Step 1: Complete Introduction to Performance Management Coaching.

Note 1: Schedules and enrollment links for all coaching courses are available on the CLDS website: https://www.airuniversity.af.edu/Eaker-Center/CLDS/Schedule-of-Classes-and-Enrollment-Links/#coaching-coursesLinks to an external site.

Note 2: PMC courses are completed in the CAC and Mobile Connect enabled myLearning platformLinks to an external site.

MAFHRMS 426 – Introduction to Performance Management Coaching (IPMC)Links to an external site.

IPMC is a foundational course open to all levels of employees within the Department of the Air Force and is a pre-requisite for all other Civilian Leadership Development School (CLDS) coaching courses. During the online 4-module, self-paced, asynchronous course, students are introduced to coaching fundamentals, competencies, and principles that are key to becoming a leader who fosters a coaching culture, leading to improved individual and organizational performance.

Step 2: Complete Performance Management Coaching for Supervisors and Leaders AND Performance Management Coaching for Organizations in either order you choose.

MAFHRMS 427 – Performance Management Coaching for Supervisors and Leaders (PMCS)Links to an external site.

PMCS is designed for DAF GS-12 and below civilian employees who are current supervisors or in the process of becoming supervisors or leaders in their organizations. Students will participate in three synchronous, online webinars with both instructor-led content and facilitated group discussions. Each student’s knowledge and use of performance coaching skills will be evaluated in a final coaching session with one other student and an instructor upon completion of the two-week session.

MAFHRMS 429 – Performance Management Coaching for USAF Organizations (PMCO)Links to an external site.

PMCO is designed for GS-13 and above DAF employees who are current leaders or future leaders in their organizations. Students will accomplish assigned readings, videos, and group discussion posts before joining live, instructor facilitated webinars at designated times during a two-week period. Each webinar will conclude with breakout sessions wherein students will participate in small group discussions.

Step 3: Upon completion of the three PMC courses, the student must notify the Coaching Student Support Team. The Badge Reviewer will verify in myLearning that all course requirements are complete and recommend the Earner for award of the badge (https://www.airuniversity.af.edu/Eaker-Center/CLDS/Coaching/Students/):

For my own personal growth and development, digital badges are essential to accurately tracking the numerous training opportunities that are offered each year to Department of Defense civilians.   My annual Individual Development Plan requires the completion of both mandatory and elective training programs and courses that are all currently tracked through digital badges.  It has become the preferred method for documentation within the organization as the record is easy to navigate and very user-friendly; however, one consideration of note has been the resistance to change from some users as well as the inability of the organization to accurately ensure standardization.  Within in our own organization it is quite easy to monitor and ensure the content of the training, but it becomes much harder to regulate training from outside organization when trying to incorporate badges from outside entities.

An evaluation of Gartner’s Hype Cycle, which helps to chart the path of innovation, most accurately includes the utilization of digital badging in the “Slope of Enlightment” phase.  Some organizations have adapted the system while others are still resistant to the idea of having all training tracked digitally for the organization.  (https://www.gartner.com/en/research/methodologies/gartner-hype-cycleLinks to an external site.).  The technology surrounding digital badges has been present for years and the badges have been used for well over a decade. (https://wwps.microsoft.com/blog/digital-identity-gartner)

References

Air University, Civilian Leadership Development School website. https://www.airuniversity.af.edu/Eaker-Center/CLDS/Coaching/Links to an external site.

 Air University, Civilian Leadership Development School website. https://www.airuniversity.af.edu/Eaker-Center/CLDS/Coaching/StudentsLinks to an external site.

 Felton, S. D., Whitehouse, G., Motley, C., Jaeger, D., & Timur, A. (2023). How I stopped fearing micro-credentials and began to love digital badging – a pilot project. Industry &

Higher Education., 37(2), 309–317. https://doi.org/10.1177/09504222221117951Links to an external site.

 Hype Cycle for Digital Identity. https://wwps.microsoft.com/blog/digital-identity-gartnerLinks to an external site.

The Mozilla Foundation, Peer 2 Peer University & The MacArthur Foundation. (2012).

Open Badges for Lifelong Learning: Exploring an open badge ecosystem to support skill development and lifelong learning for real results such as jobs and advancement. Retrieved from https://wiki.mozilla.org/images/b/b1/OpenBadges-Working-Paper_092011.pdf

Discussion Topic

Top of Form

After you read the Omelas short story, consider these questions and respond

• What is LeGruin telling us about Utilitarianism? Does she support it, or is she challenging it?
• What would you have done? think hard and answer honestly
• Can a society’s accomplishments be separated from the misery of others?
• Who is our scapegoat? Socially, Politically, and Personally?

“The Ones Who Walk Away From Omelas”

by Ursula K LeGuin – from The Wind’s Twelve Quarters

With a clamor of bells that set the swallows soaring, the Festival of

Summer came to the city Omelas, bright-towered by the sea. The ringing

of the boats in harbor sparkled with flags. In the streets between

houses with red roofs and painted walls, between old moss-grown

gardens and under avenues of trees, past great parks and public

buildings, processions moved. Some were decorous: old people in long stiff robes of mauve and gray, grave master workmen, quiet, merry women carrying their babies and chatting as they walked. In other streets the music beat faster, a shimmering of gong and tambourine, and the people went dancing, the procession was a dance. Children dodged in and out, their high calls

rising like the swallows’ crossing flights over the music and the

singing. All the processions wound towards the north side of the city,

where on the great water-meadow called the Green Fields boys and

girls, naked in the bright air, with mud-stained feet and ankles and

long, lithe arms, exercised their restive horses before the race. The

horses wore no gear at all but a halter without bit. Their manes were

braided with streamers of silver, gold, and green. They flared their

nostrils and pranced and boasted to one another; they were vastly

excited, the horse being the only animal who has adopted our

ceremonies as his own. Far off to the north and west the mountains

stood up half encircling Omelas on her bay. The air of morning was so

clear that the snow still crowning the Eighteen Peaks burned

with white-gold fire across the miles of sunlit air, under the dark

blue of the sky. There was just enough wind to make the banners that

marked the racecourse snap and flutter now and then. In the silence of

the broad green meadows one could hear the music winding throughout the

city streets, farther and nearer and ever approaching, a cheerful

faint sweetness of the air from time to time trembled and gathered

together and broke out into the great joyous clanging of the bells.

Joyous! How is one to tell about joy? How describe the citizens of

Omelas?

They were not simple folk, you see, though they were happy. But we do

not say the words of cheer much anymore. All smiles have become

archaic. Given a description such as this one tends to make certain

assumptions. Given a description such as this one tends to look next

for the King, mounted on a splendid stallion and surrounded by his

noble knights, or perhaps in a golden litter borne by great-muscled

slaves. But there was no king. They did not use swords, or keep

slaves. They were not barbarians, I do not know the rules and laws of

their society, but I suspect that they were singularly few. As they

did without monarchy and slavery, so they also got on without the

stock exchange, the advertisement, the secret police, and the

bomb. Yet I repeat that these were not simple folk, not dulcet

shepherds, noble savages, bland utopians. There were not less complex

than us.

The trouble is that we have a bad habit, encouraged by pedants and

sophisticates, of considering happiness as something rather

stupid. Only pain is intellectual, only evil interesting. This is the

treason of the artist: a refusal to admit the banality of evil and the

terrible boredom of pain. If you can’t lick ’em, join ’em. If it

hurts, repeat it. But to praise despair is to condemn delight, to

embrace violence is to lose hold of everything else. We have almost

lost hold; we can no longer describe happy man, nor make any

celebration of joy. How can I tell you about the people of Omelas?

They were not naive and happy children–though their children were, in

fact, happy. They were mature, intelligent, passionate adults whose

lives were not wretched. O miracle! But I wish I could describe it

better. I wish I could convince you. Omelas sounds in my words like a

city in a fairy tale, long ago and far away, once upon a time. Perhaps

it would be best if you imagined it as your own fancy bids, assuming

it will rise to the occasion, for certainly I cannot suit you all. For

instance, how about technology? I think that there would be no cars or

helicopters in and above the streets; this follows from the fact that

the people of Omelas are happy people. Happiness is based on a just

discrimination of what is necessary, what is neither necessary nor

destructive, and what is destructive. In the middle category,

however–that of the unnecessary but undestructive, that of

comfort, luxury, exuberance, etc.–they could perfectly well have

central heating, subway trains, washing machines, and all kinds of

marvelous devices not yet invented here, floating light-sources,

fuelless power, a cure for the common cold. Or they could have none of

that: it doesn’t matter. As you like it. I incline to think that

people from towns up and down the coast have been coming to Omelas

during the last days before the Festival on very fast little trains

and double-decked trams, and that the trains station of Omelas is

actually the handsomest building in town, though plainer than the

magnificent Farmers’ Market. But even granted trains, I fear that

Omelas so far strikes some of you as goody-goody. Smiles, bells,

parades, horses, bleh. If so, please add an orgy. If an orgy would

help, don’t hesitate. Let us not, however, have temples from which

issue beautiful nude priests and priestesses already half in ecstasy

and ready to copulate with any man or woman, lover or stranger, who

desires union with the deep godhead of the blood, although that was my

first idea. But really it would be better not to have any temples in

Omelas–at least, not manned temples. Religion yes, clergy no. Surely

the beautiful nudes can just wander about, offering themselves like

divine souffles to the hunger of the needy and the rapture of the

flesh. Let them join the processions. Let tambourines be struck above

the copulations, and the gory of desire be proclaimed

upon the gongs, and (a not unimportant point) let the offspring of

these delightful rituals be beloved and looked after by all. One thing

I know there is none of in Omelas is guilt. But what else should there

be? I thought at first there were no drugs, but that is

puritanical. For those who like it, the faint insistent sweetness of

drooz may perfume the ways of the city, drooz which first brings a

great lightness and brilliance to the mind and limbs, and then after

some hours a dreamy languor, and wonderful visions at last of the very

arcane and inmost secrets of the Universe, as well as exciting the

pleasure of sex beyond all belief; and it is not habit-forming. For

more modest tastes I think there ought to be beer. What else, what

else belongs in the joyous city? The sense of victory, surely, the

celebration of courage. But as we did without clergy, let us do

without soldiers. The joy built upon successful slaughter is not the

right kind of joy; it will not do; it is fearful and it is trivial. A

boundless and generous contentment, a magnanimous triumph felt not

against some outer enemy but in communion with the finest and fairest

in the souls of all men everywhere and the splendor of the world’s

summer: This is what swells the hearts of the people of Omelas, and the

victory they celebrate is that of life. I don’t think many of them

need to take drooz.

Most of the processions have reached the Green Fields by now. A

marvelous smell of cooking goes forth from the red and blue tents of

the provisioners. The faces of small children are amiably sticky; in

the benign gray beard of a man a couple of crumbs of rich pastry are

entangled. The youths and girls have mounted their horses and are

beginning to group around the starting line of the course. An old

woman, small, fat, and laughing, is passing out flowers from a basket,

and tall young men wear her flowers in their shining hair. A child of

nine or ten sits at the edge of the crowd alone, playing on a wooden

flute.

People pause to listen, and they smile, but they do not speak to him,

for he never ceases playing and never sees them, his dark eyes wholly

rapt in the sweet, thing magic of the tune.

He finishes, and slowly lowers his hands holding the wooden flute.

As if that little private silence were the signal, all at once a

trumpet sounds from the pavilion near the starting line: imperious,

melancholy, piercing. The horses rear on their slender legs, and some

of them neigh in answer. Sober-faced, the young riders stroke the

horses’ necks and soothe them, whispering. “Quiet, quiet, there my

beauty, my hope…” They begin to form in rank along the starting

line. The crowds along the racecourse are like a field of grass and

flowers in the wind. The Festival of Summer has begun.

Do you believe? Do you accept the festival, the city, the joy? No?

Then let me describe one more thing.

In a basement under one of the beautiful public buildings of Omelas,

or perhaps in the cellar of one of its spacious private homes, there

is a room. It has one locked door, and no window. A little light seeps

in dustily between cracks in the boards, secondhand from a cobwebbed

window somewhere across the cellar. In one corner of the little room a

couple of mops, with stiff, clotted, foul-smelling heads, stand near a

rusty bucket. The floor is dirt, a little damp to the touch, as cellar

dirt usually is.

The room is about three paces long and two wide: a mere broom closet

or disused tool room. In the room, a child is sitting. It could be a

boy or a girl. It looks about six, but actually is nearly ten. It is

feeble-minded. Perhaps it was born defective, or perhaps it has become

imbecile through fear, malnutrition, and neglect. It picks its nose

and occasionally fumbles vaguely with its toes or genitals, as it sits

hunched in the corner farthest from the bucket and the two mops. It is

afraid of the mops. It finds them horrible. It shuts its eyes, but it

knows the mops are still standing there; and the door is locked; and

nobody will come. The door is always locked; and nobody ever comes,

except that sometimes–the child has no understanding of time or

interval–sometimes the door rattles terribly and opens, and a person,

or several people, are there. One of them may come in and kick the

child to make it stand up. The others never come close, but peer in at

it with frightened, disgusted eyes. The food bowl and the water jug

are hastily filled, the door is locked; the eyes disappear. The people

at the door never say anything, but the child, who has not always

lived in the tool room, and can remember sunlight and its mother’s

voice, sometimes speaks. “I will be good, ” it says. “Please let me

out. I will be good!” They never answer. The child used to scream for

help at night, and cry a good deal, but now it only makes a kind of

whining, “eh-haa, eh-haa,” and it speaks less and less often. It is so

thin there are no calves to its legs; its belly protrudes; it lives on

a half-bowl of corn meal and grease a day. It is naked. Its buttocks

and thighs are a mass of festered sores, as it sits in its own

excrement continually.

They all know it is there, all the people of Omelas. Some of them have

come to see it, others are content merely to know it is there. They

all know that it has to be there. Some of them understand why, and

some do not, but they all understand that their happiness, the beauty

of their city, the tenderness of their friendships, the health of

their children, the wisdom of their scholars, the skill of their

makers, even the abundance of their harvest and the kindly weathers of

their skies, depend wholly on this child’s abominable misery.

This is usually explained to children when they are between eight and

twelve, whenever they seem capable of understanding; and most of those

who come to see the child are young people, though often enough an

adult comes, or comes back, to see the child. No matter how well the

matter has been explained to them, these young spectators are always

shocked and sickened at the sight. They feel disgust, which they had

thought themselves superior to. They feel anger, outrage, impotence,

despite all the explanations. They would like to do something for the

child. But there is nothing they can do. If the child were brought up

into the sunlight out of that vile place, if it were cleaned and fed

and comforted, that would be a good thing, indeed; but if it were

done, in that day and hour all the prosperity and beauty and delight

of Omelas would wither and be destroyed. Those are the terms. To

exchange all the goodness and grace of every life in Omelas for that

single, small improvement: to throw away the happiness of thousands

for the chance of happiness of one: that would be to let guilt within

the walls indeed.

The terms are strict and absolute; there may not even be a kind word

spoken to the child.

Often the young people go home in tears, or in a tearless rage, when

they have seen the child and faced this terrible paradox. They may

brood over it for weeks or years. But as time goes on they begin to

realize that even if the child could be released, it would not get

much good of its freedom: a little vague pleasure of warmth and food,

no real doubt, but little more. It is too degraded and imbecile to

know any real joy. It has been afraid too long ever to be free of

fear. Its habits are too uncouth for it to respond to humane

treatment. Indeed, after so long it would probably be wretched without

walls about it to protect it, and darkness for its eyes, and its own

excrement to sit in. Their tears at the bitter injustice dry when they

begin to perceive the terrible justice of reality, and to accept

it. Yet it is their tears and anger, the trying of their generosity

and the acceptance of their helplessness, which are perhaps the true

source of the splendor of their lives. Theirs is no vapid,

irresponsible happiness. They know that they, like the child, are not

free. They know compassion. It is the existence of the child, and

their knowledge of its existence, that makes possible the nobility of

their architecture, the poignancy of their music, the profundity of

their science. It is because of the child that they are so gentle with

children. They know that if the wretched one were not there sniveling

in the dark, the other one, the flute-player, could make no joyful

music as the young riders line up in their beauty for the race in the

sunlight of the first morning of summer.

Now do you believe them? Are they not more credible? But there is one

more thing to tell, and this is quite incredible.

At times one of the adolescent girls or boys who go see the child does

not go home to weep or rage, does not, in fact, go home at

all. Sometimes also a man or a woman much older falls silent for a day

or two, then leaves home. These people go out into the street, and

walk down the street alone. They keep walking, and walk straight out

of the city of Omelas, through the beautiful gates. They keep walking

across the farmlands of Omelas. Each one goes alone, youth or girl,

man or woman.

Night falls; the traveler must pass down village streets, between the

houses with yellow- lit windows, and on out into the darkness of the

fields. Each alone, they go west or north, towards the mountains. They

go on. They leave Omelas, they walk ahead into the darkness, and they

do not come back. The place they go towards is a place even less

imaginable to most of us than the city of happiness. I cannot describe

it at all. It is possible that it does not exist. But they seem to know where they are going, the ones who walk away from Omelas

You can buy patches online from many websites that offer high-quality custom designs. If you are looking for the best patch creator, Custom Patches UK is a great choice. Custom Patches UK provide embroidered, PVC, woven, and iron-on patches for businesses, clubs, and personal use. Their designs are durable, affordable, and customizable to fit your needs. Ordering online is easy, and they offer fast delivery across the UK.

What you’re to do for this assignment is Explain Cases/scenarios in which, as professionals, you’d apply Theory + Give Examples of How to go about applying theory. For example, what’s best practice? Use scholarly research. You must have citations offered at the end of your presentation Citefast.com can help with this   

1. Explain the relationships between cost estimation, cost behavior, and cost prediction.
2. Use cost-volume-profit (CVP) analysis to estimate break-even point and profitability.
3. Explain the importance of ethics in the managerial accounting discipline.

Transparent Practices: Primary and
Secondary Data in Business Ethics
Dissertations
Shawn W. Nicholson
Terrence B. Bennett
ABSTRACT. We explore the availability and use of data
(primary and secondary) in the field of business ethics
research. Specifically, we examine an international sample
of doctoral dissertations since 1998, categorizing research
topics, data collection, and availability of data. Findings
suggest that use of only primary data pervades the discipline, despite strong methodological reasons to augment
business ethics research with secondary data.
KEY WORDS: business ethics, datasets, doctoral
research, open data, primary data, secondary data
Introduction and issues
Popular and scholarly treatment of ethical dealings in
business continues to garner considerable attention,
with recent books, dissertations, journal articles, and
news reports supporting both applied and theoretical
advances in this field. In the scholarly arena there has
been much attention paid to the methodological
choices used to study business ethics (Bryman and
Bell, 2003; Crane, 1999; Godfrey and Hatch, 2007;
Robertson, 1993). In particular, the past decade has
witnessed articles promoting greater use of archival
and other secondary data to, among other things,
reduce the cost (monetary and political) of collecting
primary data, and enhance (or refute) the conclusions derived from primary data, the integrity of
which can be compromised by the inevitable interrelationship of the data sources and the ethical
practices being observed. In his 1998 article ‘‘The
Use of Secondary Data in Business Ethics
Research,’’ Cowton uses these pages to ‘‘stimulate
the interest of business ethics researchers in using
secondary data’’ (Cowton, 1998). He worries about
the ‘‘poor empiricism’’ in business ethics research
and asserts that ‘‘as a general rule it seems to be the
case that researchers are not as aware as they might
be of the potential of secondary data for providing
valuable insights into a whole range of questions in a
cost effective manner’’ (Cowton, 1998).
Further advancing Cowton’s observations, Harris
explains that ethics research is strengthened by
analysis of impartial secondary sources. Because the
subject matter itself is sensitive, embarrassing,
threatening, stigmatizing, or incriminating (Harris,
2001), it can be difficult to collect reliable primary
data. His study uses a content analysis of major
newspapers to compile secondary data that supports a
richer exploration of business ethics. Furthermore,
he positions secondary data analysis as a means ‘‘to
constrain the researcher faced with the temptation to
arrive at more extensive conclusions than the [primary] data would support,’’ since classification of the
secondary data was clearly specified and able to
withstand careful scrutiny (p. 201).
Concomitant with these calls for greater use of
secondary data is the evolving discourse surrounding
open access and open data. Open data is a philosophy and practice requiring that certain data are freely
available to everyone, without restrictions from
copyright, patents or other mechanisms of control.
The advocates of this model believe that there are
substantial benefits that arise from the sharing of
research data.1
The growing awareness of the advantages of open
data is, of course, not exclusive to business research,
but reaches across many scholarly disciplines. For
example, Wicherts et al. document the slim results
from their efforts to collect datasets for reanalysis
from articles published in a set of top psychology
journals (Wicherts et al., 2006). Responding to
Journal of Business Ethics (2009) 84:417–425
Springer 2008
DOI 10.1007/s10551-008-9717-0
Wicherts et al., a recent editorial in Nature laments
the poor tradition in psychology regarding data
availability and lays out a plan whereby the American Psychological Association shall require the
‘‘deposition of data as supplementary electronic
material in APA databases’’ (‘‘A Fair Share,’’ 2006).
In this study we primarily seek to understand the
nature of data use in business ethics dissertation research. Secondarily, we consider the overall ease of
findability of dissertations relevant to a specific field
of inquiry, as well as the ease of ascertaining the
presence or use of datasets within these dissertations.
Finally, we look for any indication of adherence to
trends in open data within the discipline of business
ethics. To this end, we analyze an international
sample of recent dissertations in the field of business
ethics, hoping to identify trends and patterns in the
availability and use of secondary data; track the
creation and open availability of primary data; and
examine the subsequent re-use of primary data.
Our focus on dissertations not only allows us to
derive a manageable-sized sample, but also directs our
attention to nascent scholarship. Chang and Hsieh
assert that ‘‘the doctoral dissertation is the major distinguishing feature of education, which traditionally
has a dual role: (1) [to] make a positive, original and
significant contribution to knowledge and (2) to
provide training in research and scholarly techniques’’
(Chang and Hsieh, 1997). It is reasonable to assume
that dissertation authors, as emerging scholars, are
exemplars in creating rigorous studies that give effect
to the latest trends, theories, and best practices in
research and scholarship in their discipline.
Methodology
An international sample (N = 48) of doctoral dissertations primarily from North America and the
United Kingdom from 1998 to 2007 forms the
population for this analysis. This sample was derived
from a simple keyword search for (‘‘business AND
ethics’’) in two online subscription databases: ProQuest Dissertations & Theses (PQDT, most of the
contents of which comes from the United States and
Canada) and the Index to Theses (Great Britain and
Ireland). When available, we also examined dissertation records from another ProQuest database:
Dissertations & Theses @ CIC Institutions.2
Records in this database are likely to include more
extensive indexing than that found in PQDT. Titles
from the results of this initial search were examined
in order to exclude results that were clearly unrelated
to business ethics. From the remaining sample, nondoctoral-level dissertations were omitted (PQDT
and Index to Theses also include masters-level theses), as were results from disciplines unrelated to
business or ethics. Ten (21%) of the dissertations
came from the UK, while the remaining 79% were
from the USA or Canada (except for one Englishlanguage dissertation from The Netherlands).
Each dissertation has been content-analyzed and
coded for 11 variables (see Appendix A). We
reviewed several components of each dissertation for
an indication of the use of either primary or secondary data, utilizing a mixture of manifest and
latent coding (Monette et al., 2005). Specifically, we
paid close attention to mentions in each dissertation’s
abstract of data collection and use, acknowledging
the assertion by Adams and White that authors
‘‘typically want to represent their research as accurately as possible in an abstract’’ (Adams and White,
1994). We also looked at tables of contents,
appendices, and the text itself in order to determine
the creation (and availability for re-use) of primary
data, as well as the presence of primary and secondary data. For purposes of this analysis, we again
take our cue from Cowton and define ‘‘data’’
broadly to include not only numeric datasets, but
also resources such as survey results, ethnographic
studies, or coded text (Cowton, 1998).
Analysis and discussion
We first examined information about the dissertations
in our sample that could be gleaned from secondary
sources, specifically, the citations and abstracts (when
available) and other indexing information found in
PQDT and Index to Theses. This approach models
the typical researcher’s level of access to a large
universe of dissertations: a browsable collection of
full-text dissertations is uncommon; however, an
online index or other finding aid is likely to be the
most readily available tool for identifying works of
potential interest.
418 Shawn W. Nicholson and Terrence B. Bennett
The role of title words and subject terms in initial screening
While our primary focus was the presence – and
availability for use – of data in business ethics dissertations, we first had to consider the overall ease of
findability of dissertations in this broadly multidisciplinary field. How fruitful would a search of dissertation titles (presumably the first and fastest means
by which a dissertation’s subject reveals itself) be in
identifying to a researcher potentially suitable dissertations in the field of business ethics?
The results from our sample were mixed
(Figure 1). Not quite half (46%) of the dissertations
in our sample had titles that contained the phrase
‘‘business ethics,’’ although an additional 10% had
titles that contained both words (‘‘business’’ or a very
closely related term, and ‘‘ethics’’) in the title.
Another 40% had only the word ‘‘ethics’’ in the title
(and were only deemed also to be business-related
because of other descriptive features), while 4% had
titles that did not mention ethics at all. If a researcher
were trying to identify relevant dissertations in
business ethics by searching only for results that
included both of those words in the title, then nearly
half of the items in our sample (44%) would have
been excluded.
Titles, of course, do not necessarily serve to fully
describe content, and it is reasonable to assume that a
careful researcher would also use other indexing cues
when screening for relevant content. We expected
that when subject or keyword terms were provided
in a commercial dissertation database, their presence
would increase the findability of relevant results.
This proved to be mostly untrue. Seventeen percent
of the dissertations in our sample did not include
subject or keyword terms as part of their database
record. Had these dissertations been given titles
without ‘‘business’’ or ‘‘ethics’’ – or did not have
appropriately descriptive abstracts – then they would
have been incorrectly omitted from our universe of
relevant dissertations.
Unfortunately, even when they are available,
subject terms supplied by the database vendor can be
inadequate for identification of relevant dissertations.
In PQDT, dissertations in business ethics fall under
broad subject terms such as ‘‘business administration
– management’’ or ‘‘business education’’ or even
‘‘philosophy.’’ The two dissertations in our sample
for which ‘‘business ethics’’ was assigned as a subject
term were found in Dissertations & Theses @ CIC
Institutions – an indexing tool with more precise
subject identifiers, but one that is available to only a
small percentage of researchers.
Presence of data revealed in abstracts and tables of contents
Our next point of inquiry was to determine the
adequacy of author-supplied abstracts in revealing
the presence of data within a dissertation. First, it is
worth noting that it became evident to us that in
some instances the abstract included in PQDT or the
Index to Theses was a foreshortened version of the
abstract found in the dissertation itself. When portions of an abstract have been omitted in a database,
this has obvious negative implications for the findability of relevant dissertations by researchers. Based
on our examination of abstracts, it was disappointing
to discover that only 27% of the abstracts in our
sample explicitly indicate that data is included in the
research (see Figure 2), while a full 58% make no
mention of data whatsoever (the remaining 15% of
the abstracts offer an inconclusive indication that
data may be present).
A subsequent examination of the tables of contents of our sample set of dissertations reveals that a
much larger portion of our sample does contain data.
The tables of contents explicitly cite data in 58% of
Presence of Ethics Terms in Title
no ethics
terms in
title
4%
“business
ethics”
appears in
title
46%
“ethics” and
“business”
in title
10%
“ethics” in
title
40%
N = 48
Figure 1. Appearance of ‘‘business ethics,’’ ‘‘ethics’’ or
‘‘business,’’ and ‘‘ethics’’ in titles of a sample of dissertations dealing with business ethics.
Transparent Practices 419
our sample, and another 19% hint at the presence of
data. Only 23% of our sample included tables of
contents that offered no explicit mention of data.
Considered another way, we found that among all of
the dissertations with abstracts that did not mention
the presence of data (73% of our sample, N = 35),
an examination of their tables of contents revealed that
43% of these (N = 15) actually do offer data-supported research.
These results refute the claim by Adams and White
(1994) that abstracts are an accurate reflection of an
author’s work. The implication of this finding is
serious: while abstracts are generally included in
dissertation-finding tools (i.e. online indexes to
dissertations, such as PQDT), tables of contents are
not included. Therefore, the use of only an online
index to identify dissertations in business ethics that
offer data-supported research – and that may include
datasets – would fail to serve up a significant proportion of relevant dissertations. These could only be
discovered by a researcher who is willing to complete
the laborious process of obtaining the full text of a
dissertation in order to examine the table of contents.
And, as we discovered, even a detailed table of contents may not explicitly reveal the presence of data
within a dissertation, as discussed below.
Collection of primary data and secondary data
While 58% of the abstracts in our sample made no
mention of data, and 23% of the tables of contents
did not reveal the presence of data, an examination
of the full text of the dissertations in our sample
revealed that only 16% truly did not include any
primary data, and a mere 5% were without either
primary or secondary data (See Table I). A further
Abstract Indicates Presence of Data
Abstract mentions
data, 27%
Hints at data in the
body, 15%
No explicit mention of
data, 58% N = 48
Figure 2. Abstract in dissertation database cites the presence of data in the dissertation.
TABLE I
Collection of primary and secondary data
Description Number Percent (%) of total
Dissertations with primary data collected
Total with no primary data 7 16
Total with only one type of primary data 26 61
Total with two types of primary data 10 23
43 100
Dissertations with secondary data collected
Total with no secondary data 24 56
Total with only one type of secondary data 11 25
Total with two types of secondary data 2 5
Total with three or more types of secondary data 6 14
43 100
Presence of primary and secondary data
No primary or secondary data 2 5
Primary data only 22 51
Secondary data only 5 12
Primary and secondary data 14 32
43 100
420 Shawn W. Nicholson and Terrence B. Bennett
examination of the type of primary and/or secondary data reveals some interesting trends.
Among the 84% of dissertations in our sample that
included primary data, an overwhelming majority
(61% of the total sample, see Table I) reflected collection of just one type of data – generally results
from a survey or questionnaire (see Table II). Most
of the remaining dissertations with primary data
reported findings from ethnographic or other
observations, or from in-depth interviews. Only two
dissertations (4% of the total sample) reported results
from actual tests or experiments. From this, it follows logically that half of dissertations that offered
two types of primary data (23% of the total sample,
see Table I) included at least one dataset arising from
a structured or in-depth interview, or from the
results of a survey or questionnaire (see Table II).
The field of business ethics is informed by multiple disparate disciplines and inevitably involves
examinations of human behavior and psychological
motivation; so, it is not surprising that the dominant
forms of primary data discovered in these dissertations are not numeric datasets but text-based data
such as ethnographic observations, survey results,
and transcribed interviews. But if researchers in
business ethics are heeding the advice of Cowton
(1998) and Harris (2001), then we would expect to
see an abundant use of secondary data to reinforce
the conclusions derived from analyses of primary
data. However, the dissertations in our sample do
not match up to this expectation.
Among the dissertations in our sample, fully 56%
are without any secondary data (see Table I). Of the
44% that do make use of some form of secondary data,
we found only one dissertation (3% of all instances of
secondary data within the sample, see Table II) that
uses numeric datasets, and nine (24% of all instances of
secondary data) that are supported by information
from corporate financial reports or other SEC filings
(in some cases, each of these was present in a single
dissertation). Only five dissertations (13%) made use
of publicly available corporate reports such as mission
statements or ethics statements, while four dissertations (11%) cited government documents other than
SEC filings. Surprisingly, only two dissertations (5%)
reported the use of internal corporate reports or
correspondence.
Because our inquiry was partly inspired by
Cowton’s well-reasoned argument for the use of
secondary data in business ethics research, we also
examined the bibliographies of all of the dissertations
in our sample to determine if his article ‘‘The Use of
Secondary Data in Business Ethics Research’’
(Cowton, 1998) was included. We were disheartened to discover that only one of our authors cited
this article by Cowton.
Availability of collected data
In support of our interest in the growing conversation surrounding open data, we also examined the
extent to which the authors in our sample made
their data available for further use. We focused not
only on the authors’ primary data, but also on secondary data to which the author may have added
value through time-consuming collection and
re-presentation.
By invoking a generous interpretation of the
concept, we were able to ascertain that at least some
data were made available within the text or appendices of 26% of the dissertations in our sample,
although it is arguable whether data such as selected
excerpts from structured interviews or coding from
the content analysis of interview transcripts would be
particularly useful to future researchers. In just five
instances (11%), dissertations include a clear citation
to secondary data, generally government reports from
which the author has collected and assembled data.
Not surprisingly, for a large majority (63%) of the
dissertations in our sample, direct access to the data
was unavailable to readers, and in most of these cases
(47%) it remained unclear whether the author would
(or could) provide data to those who might request
it. Given the sensitive nature of much of the data
that must be collected for research in this field, it is
understandable that authors need to be cautious
about making it available, and it was not unexpected
to find qualifying statements such as ‘‘confidentiality
was guaranteed to interviewees’’ or ‘‘transcripts of
confidential interviews will be destroyed within
three years.’’
Conclusions
Analysis of primary and secondary data is an integral
component of the research and scholarship taking
Transparent Practices 421
TABLE II
Types of primary and secondary data
Code Description Numbera Percent (%) of total
Types of primary data collected
8.0 No primary data collected 7 13
8.1 Observation: ethnographic study 5 9
8.2 Observation: other 2 4
8.3 Survey or questionnaire 24 45
8.5 Results of tests or experiments 2 4
8.6 Other (10 are structured interviews) 13 25
53 100
Codeb Description All dissertations Dissertations with secondary data
Numberc Percent (%) of total Number Percent (%) of total
Types of secondary data collected
9.0 No secondary data collected 24 39
9.1 Numeric datasets: from ICPSR 0 0 0 0
9.11 Numeric datasets: other 1 2 1 3
9.2 Corporate reports (annual reports; etc.) 6 10 6 16
9.21 Other public company documents 5 8 5 13
9.3 Internal corporate reports 2 3 2 5
9.4 Government: SEC filings 3 5 3 8
9.41 Government: regulatory data 1 2 1 3
9.42 Government: other 3 5 3 8
9.5 Legal/court cases 0 0 0 0
9.6 Academic reports 3 5 3 8
9.7 Synthesis of literature 6 10 6 16
9.8 Other 8 13 8 21
62 100 38 100
aN = 53 (43 dissertations; 10 with two types of primary data).
bSee Appendix for fuller description of codes.
cN = 62 (43 dissertations: 24 with no secondary data; 2 with 2 types; 6 with 3 or more types).
422 Shawn W. Nicholson and Terrence B. Bennett
place at research institutions, yet methodological
choices continue to be challenged within the business
ethics literature. Specifically, recent articles implore
greater use of secondary data to augment the collection and analysis of primary data. This study sought to
investigate the nature of data collection and use in
recent doctoral dissertations in business ethics.
While most of the dissertations examined for this
study reported on the analysis of primary data
gathered by the authors, we were somewhat surprised to find very few dissertations that made use of
secondary data to bolster the exploration of business
ethics concerns.
These observations about the use and availability
of data within business ethics research are made
worse by the additional layer of opacity resulting
from finding aids – specifically online indexes to
dissertations – that do not enhance the findability of
relevant research in this field. Finally, we note that
within our sample there is scant evidence of adherence to the tenets of the open data movement.
Limitations and future research
This analysis explores issues related to the use and
availability of primary and secondary data in doctoral dissertations. By focusing on the multidisciplinary field of business ethics, we sought to make
discoveries that might reflect practices of data use in
other disciplines. However, comparative analyses
from other disciplines – especially from fields in
which research data is more commonly characterized by numeric datasets rather than coded text – is
essential for a deeper understanding of the
applicability of our findings to research in other
disciplines.
Also, while we note the relatively low use of
secondary data in business ethics research – despite a
clear call for its use by established scholars in this
field – we do not attempt to discern what drives the
continued exclusive reliance among a majority of
new scholars on primary data collection. Is there a
culture that dictates that original research can only
be demonstrated by original data collection? Further
studies must be undertaken to explore this issue.
We have also observed researchers do not expressly promote the availability of their primary data
for re-use and further analysis. Again, we do not
attempt to explore the reasons behind this apparent
unwillingness to make original research sufficiently
transparent to draw other scholars with similar
interests into the conversation. Is there a research
culture that supports data hoarding? Is there fear
among researchers of encroachment by others into
their field of original inquiry? Not only must these
questions by probed further, but it will also be
interesting to observe whether the nascent stirrings
among proponents of the open data movement will
evolve into a sea change among researchers and
scholarly publishers concerning the findability and
availability for use of research data.
Notes
1 ‘‘Open data’’ is an evolving concept whose advocates
are affiliated with a variety of disciplines. Their opinions
are often most ably captured in blogs (http://
wwmm.ch.cam.ac.uk/blogs/murrayrust/?p=913), list servs
(http://www.arl.org/sparc/opendata/), and even the online contributed encyclopedia Wikipedia (http://en.wiki
pedia.org/wiki/Open_data).
2 This is a database of full-text dissertations from the
schools that comprise the Committee on Institutional
Cooperation (CIC): http://www.cic.uiuc.edu/.
Appendix A
NB: The raw data for this paper includes dissertations from North America and the United Kingdom.
The authors will gladly share the list with interested
parties, yet the text itself remains the property of
authors and/or universities and/or ProQuest/UMI.
Coding scheme
Code Label
1 Year
2 Country
Series 3 Word in title
3.0 No ethics terms in title
3.1 ‘‘Business ethics’’ appears in title
Transparent Practices 423
References
Adams, G. B. and J. D. White: 1994, ‘Dissertation Research in Public-Administration and Cognate Fields –
An Assessment of Methods and Quality’, Public
Administration Review 54(6), 565–576.
Bryman, A. and E. Bell: 2003, Business Research Methods
(Oxford University Press, Oxford, New York).
Chang, P. L. and P. N. Hsieh: 1997, ‘A Qualitative
Review of Doctoral Dissertations on Management in
Taiwan’, Higher Education 33(2), 115–136.
Cowton, C. J.: 1998, ‘The Use of Secondary Data in
Business Ethics Research’, Journal of Business Ethics
17(4), 423–343.
Crane, A.: 1999, ‘Are You Ethical? Please Tick Yes h Or
No h on Researching Ethics in Business Organizations’, Journal of Business Ethics 20(3), 237–248.
A Fair Share: 2006, Nature 444(7120), 653–654.
Godfrey, P. C. and N. W. Hatch: 2007, ‘Researching
Corporate Social Responsibility: An Agenda for the
21st Century’, Journal of Business Ethics 70(1), 87–98.
Harris, H.: 2001, ‘Content Analysis of Secondary Data: A
Study of Courage in Managerial Decision Making’,
Journal of Business Ethics 34(3/4), 191–207.
continued
Code Label
3.2 ‘‘Ethics’’ and ‘‘business’’ in title
3.3 ‘‘Ethics’’ in title
Series 4 Subjects/Keyword terms
4.0 No Subjects/Keyword terms
4.1 Ethics (business)
4.11 Ethics (philosophy)
4.2 Business Administration
4.3 Management or Managers
4.4 Other
Series 5 Abstract browse
5.0 No abstract available
5.1 Abstract mentions data
5.2 No explicit mention of data
5.3 Hints at data in the body
Series 6 Table of contents browse
6.0 No table of contents
6.1 Table of contents cites data explicitly
6.2 No explicit mention of data
6.3 Hints at data, but unclear without
further probing
Series 7 Research design
7.1 Exploratory
7.2 Descriptive
7.3 Causal
7.4 Other
Series 8 Primary data
8.0 No primary data collected
8.1 Observation: ethnographic study
8.2 Observation: other
8.3 Survey or questionnaire
8.4 Findings from focus groups/meetings
8.5 Results of tests or experiments
8.6 Other
Series 9 Secondary data
9.0 No secondary data collected
9.1 Numeric datasets: from Inter-University
Consortium for Political and Social
Research (ICPSR)
9.11 Numeric datasets: other
9.2 Corporate reports (annual reports;
mission statements; ethics statements)
9.21 Other public company documents
(mission or ethics statements; press releases)
9.3 Internal (private) corporate reports
or correspondence
9.4 Government: SEC filings
continued
Code Label
9.4 Government: regulatory data
(EPA, FEC, etc.)
9.4 Government: other
9.5 Legal/court cases
9.6 Academic reports (journal and books)
9.7 Synthesis of literature
9.8 Other
Series 10 Data available
10.0 Data not available
10.1 Yes, in document (appendix, in text, etc.)
10.2 Yes, not in document, but available
via ICPSR
10.3 Yes, not in document, but document
contains a good citation
10.4 Available on Web
10.5 Unclear: follow-up with author is required
10.6 Data has been destroyed
Series 11 Cites Cowton (1998)
11.1 Yes
11.2 No
424 Shawn W. Nicholson and Terrence B. Bennett
Monette, D. R., T. J. Sullivan and C. R. DeJong: 2005,
Applied Social Research : A Tool for the Human Services,
6th Edition (Thomson, Belmont, CA).
Robertson, D. C.: 1993, ‘Empiricism in Business Ethics:
Suggested Research Directions’, Journal of Business
Ethics 12(8), 585–599.
Wicherts, J. M., D. Borsboom, J. Kats and D. Molenaar:
2006, ‘The Poor Availability of Psychological
Research Data for Reanalysis’, American-Psychologist
61(7), 726–728.
Shawn W. Nicholson
East Lansing, MI 48824-1048, U.S.A.
E-mail: nicho147@msu.edu
Terrence B. Bennett
College of New Jersey,
Ewing, NJ 08628, U.S.A.

This journal measures your mastery of ULOs 2.5, 2.6, and 6.1.

When confronted with the utilization of secondary data and the inherent lack of direct engagement with study participants, how might we navigate the intricate landscape of participant protection, considering both ethical imperatives and the potential implications of this limited interaction? What are the advantages and disadvantages of using secondary data? What opportunities for replication can occur with secondary data? How might these opportunities adversely impact participant protection?

Your response must be at least 300 words in length. No references or citations are necessary.

Assignment Instructions:

You have just been named director of emergency medical services for a hospital-based emergency medical services (EMS) program. Your program is housed in a 250-bed acute care hospital in a town of 35,000 people. You are employed by the hospital itself, reporting to the chief executive officer (CEO). Formal strategic planning has never been done for the EMS program before, and the physician medical director is not very involved at this time.

How will you proceed to prepare a strategic plan for this program? What steps will you take, and who will you involve in the process? Explain.

Your journal entry must be at least 200 words in length. No references or citations are necessary.

1. Explain the relationships between cost estimation, cost behavior, and cost prediction.
2. Use cost-volume-profit (CVP) analysis to estimate break-even point and profitability.
3. Explain the importance of ethics in the managerial accounting discipline.