Abstract

Ethics education is important in the socialization of the accounting students into the profession and makes them aware of ethical dilemmas. There are several studies that evaluate the ethical development of accounting students or integrating ethics into the curriculum. This study examined the differences in the behavioral intent of accounting and business management students according to gender and ethical disposition. Behavioral intent is measured in both academic and business context by using the situations from the work of Coate and Frey and the results are compared with those reported for the U.S. Findings reveal, in line with the U.S. data, both male and female mean scores reflect a more ethical disposition in business than in an academic context