RT Article T1 Profits, Layoffs, and Priorities JF Journal of business ethics VO 101 IS 1 SP 49 OP 60 A1 Arce M., Daniel G. A1 Li, Sherry Xin A2 Li, Sherry Xin LA English YR 2011 UL https://ixtheo.de/Record/1785642014 AB This study examines the deliberations of professional MBA students when presented with a dilemma that weighs the difference between commitments to profit- maximization against concerns for fired workers who would need to seek a new job during a recession. Using content analysis, accounting, economic, and ethically based rationales that differ from the profit-maximizing recommendation are categorized. Results also show that those who make non-profit-maximizing recommendations consider, but ultimately reject the profit-maximizing approach to layoffs. K1 Unemployment K1 Self-interest K1 Recession K1 Profits K1 layoffs K1 Experimental Economics K1 Downsizing K1 Content Analysis K1 Business Ethics K1 Behavioral economics DO 10.1007/s10551-010-0707-7