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Accounting Student Ethical Perceptions: An Analysis of Training and Gender Effects

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Teaching Business Ethics

Abstract

This study examined accounting student responses to academic and accounting/business ethical vignettes and examined if gender or formal training in ethics affected their responses. The study also controlled for a student's tendency to respond in a socially desirable manner by including a social desirability response bias instrument as part of the research materials.

The results indicate no general differences in responses between the students with and without formal ethical training, or between male and female students. However, comparisons between the academic and accounting/business vignettes revealed that although students perceived the unethical actions discussed in the cases similarly, they indicated they would be more likely to engage in the unethical actions in the accounting/business cases compared to the academic dilemmas.

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Authors and Affiliations

  1. University of Rhode Island, USA

    Marshall A. Geiger

  2. Monash University, USA

    Brendant T. O'Connell

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  1. Marshall A. Geiger
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  2. Brendant T. O'Connell
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Geiger, M.A., O'Connell, B.T. Accounting Student Ethical Perceptions: An Analysis of Training and Gender Effects. Teaching Business Ethics 2, 371–388 (1998). https://doi.org/10.1023/A:1009793930996

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