Benjamin Franklin (circa 1791) once reportedly said, "...so convenient a thing it is to be a rational creature, since it enables one to find or make a reason for everything one has a mind to do." His statement incisively captures the essence of the difficulty when it comes to making ethical behavior an outcome of pedagogy. This difficulty is further exacerbated by the split between concerns for consequences (the utilitarian approach) and principles (deontological approach). A justification can be found for nearly any act depending on how the issue is framed. For instance, the scandal at the IRS demonstrates how reliance on principled decision-making can put a democracy in jeopardy even when people involved feel justified ethically in what they are doing. Was it ethical for the IRS to target conservative groups? Unfortunately, the answer arguably is "yes," and it does not depend on a person's choice of ethical theory necessarily. If a person is a utilitarian, s/he can feel justified on the basis of doing whatever benefits the most people. Given the pyramidal distribution of income and wealth in this country, a growing government bestowing more and more entitlements on lower income, lower wealth citizens by an imposition of an ever-increasing tax burden on the high-income earners clearly could be considered ethical (at least in the short run). But what if s/he is a deontologist? What would be the outcome if s/he felt compelled, as a deontologist; to only do what s/he felt should be done in all like instances in the future (i.e., to universalize the politicization of the IRS to the advantage of the party in power regardless of which party held power)? Well, have you ever heard the expression, "to the victor goes the spoils?" It certainly qualifies as a principle regardless of whether you agree with it or not. Thus, the authors argue that ethical instruction must be embedded in the larger context of business itself and not treated as a stand-alone consideration of theoretical constructs. In developing their thesis, the authors draw on the work of Mary C. Gentile, PhD, a Babson professor, and her acclaimed series "Giving Voice to Values," and the earlier work of Barbara Toffler, PhD, author of "Tough Choices: Managers Talk Ethics." In particular, the authors contend that ethical dilemmas can often and unnecessarily arise due to ill-conceived or poor management practices that erupt into ethical quandaries for the protagonists to resolve often at personal and professional risk. It is hoped that the authors work can enable law faculty to be able to enrich their classroom discussions through discourse beyond just the dilemmas themselves to the underlying contextual framework that led them to arise. [ABSTRACT FROM AUTHOR]