Skip to main content

Advertisement

SpringerLink
Log in

Does Education Influence Ethical Decisions? An International Study

  • Published:
Journal of Academic Ethics Aims and scope Submit manuscript

Abstract

This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making process. Our sample included 508 accounting students (237 men and 271 women) from Albania, Ecuador, Ireland and the United States. Our analyses indicated no differences in ethical decision making that associated with either grade-or-high-school education. While our data showed no difference in the reported attitudes between students from Ecuador and the United States after controlling for social desirability response bias, we found significant differences between the attitudes students from the United States and students from both Albania and Ireland. While gender was also significant for six of our seven scenarios, social desirability response bias was significant in all of our scenarios.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Fig. 1
Fig. 2

Similar content being viewed by others

Notes

  1. This difference relates to the curriculum at the participating universities.

  2. For a more detailed explanation of socially desirability response bias see Paulhus (1986) pages 17 to 51.

  3. In March of 2000, the US dollar became the official currency of Ecuador.

  4. Stepwise regression was our initial modeling process because we wanted to determine the order that the variables went into our model and their individual contribution to that model’s explanatory power (i.e., each variable’s partial R2). We used the regression models provided in JMP (SAS Institute, 2009) statistical and discovery software in their analysis.

  5. To test the premise that the sample from Ecuador ‘drove’ our regression results with respect to having taken a college ethics course, we removed the sample from Ecuador and reanalyzed our data. The results of our modeling processes for the reduced sample were the same—having taken a college ethics course did not result in students intending to behave more ethically in our scenarios.

  6. For the countries in our study, Gallup’s religiosity scores are Ecuador (67), Ireland (63), and the United States (61). While Albania was not included in Gallup’s Poll, the religiosity scores for all of the 14 former Soviet Union countries are 52 (Uzbekistan) and below. Consequently, Gallup’s measure of religiosity would not have provided significant results.

References

  • Agle, B. R., & Van Buren, H. J. (1999). God and Mammon: the modern relationship. Business Ethics Quarterly, 9(4), 563–582.

    Article  Google Scholar 

  • Ali, A. J., Camp, R. C., & Gibbs, M. (2000). The Ten Commandments perspective on power and authority in organizations. Journal of Business Ethics, 26(4), 351–361.

    Article  Google Scholar 

  • Armstrong, M. B. (1993). Ethics and professionalism in accounting education: a sample course. Journal of Accounting Education, 11(1), 77–92.

    Article  Google Scholar 

  • Arnold, D. F., Sr., & Ponemon, L. A. (1991). Internal auditors’ perceptions of whistle-blowing and the influence of moral reasoning: an experiment. Auditing: A Journal of Practice & Theory, 10(1), 1–15.

    Google Scholar 

  • Barnett, T., Bass, K., & Brown, G. (1996). Religiosity, ethical ideology, and intentions to report peer’s wrongdoing. Journal of Business Ethics, 15(11), 1161–1174.

    Article  Google Scholar 

  • Beltramini, R. F., Peterson, R. A., & Kozmetsky, G. (1984). Concerns of college students regarding business ethics. Journal of Business Ethics, 3(3), 195–200.

    Article  Google Scholar 

  • Bernardi, R. A. (1994). Fraud detection: the effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory, 13(Supplement), 68–84.

    Google Scholar 

  • Bernardi, R. A. (2006). Associations between Hofstede’s cultural constructs and social desirability response bias. Journal of Business Ethics, 65(1), 43–53.

    Article  Google Scholar 

  • Bernardi, R. A., & Bean, D. F. (2007). Establishing a standardization sample for accounting students’ DIT scores. Research on Professional Responsibility and Ethics in Accounting, 12, 1–21.

    Article  Google Scholar 

  • Bernardi, R. A., & Vassill, K. M. (2004). The association between bribery and unethical corporate actions: an international study. Business Ethics: A European Review, 13(4), 342–353.

    Article  Google Scholar 

  • Bernardi, R. A., Witek, M. B., & Melton, M. R. (2009). A four-country study of the associations between bribery and unethical actions. Journal of Business Ethics, 84(3), 389–403.

    Article  Google Scholar 

  • Calkins, M. S. J. (2000). Recovering religion’s prophetic voice for business ethics. Journal of Business Ethics, 23(4), 339–352.

    Article  Google Scholar 

  • Callahan, D. (1980). Goals in the teaching of ethics. In D. Callahan & S. Bok (Eds.), Ethics teaching in higher education (pp. 61–80). New York: Plenum.

    Google Scholar 

  • Clark, J. W., & Dawson, L. E. (1996). Personal religiousness and ethical judgments: an empirical analysis. Journal of Business Ethics, 15(3), 359–372.

    Article  Google Scholar 

  • Conroy, S. J., & Emerson, T. L. N. (2004). Business ethics and religion: religiosity as a predictor of ethical awareness among students. Journal of Business Ethics, 50(4), 383–396.

    Article  Google Scholar 

  • Cornwall, M., Albrecht, S. L., Cunningham, P. H., & Pitcher, B. L. (1986). The dimensions of religiosity: a conceptual model with an empirical test. Review of Religious Research, 27(3), 226–243.

    Article  Google Scholar 

  • Crowne, D., & Marlowe, D. (1960). A new scale of social desirability. Journal of Consulting Psychology, 24(4), 349–354.

    Article  Google Scholar 

  • Devonish, D., Alleyne, P. A., Cadogan-McClean, C., & Greenidge, D. (2011). An empirical study of future professionals’ intentions to engage in unethical business practices. Journal of Academic Ethics, 7, 231–248.

    Google Scholar 

  • Diekhoff, G. M., LaBeff, E. E., Shinohara, K., & Yasukawa, H. (1999). College cheating in Japan and the United States. Research in Higher Education, 40(3), 343–353.

    Article  Google Scholar 

  • Fernandes, M. F., & Randall, D. M. (1992). The nature of social desirability bias in ethics research. Business Ethics Quarterly, 2(2), 183–205.

    Article  Google Scholar 

  • Fritzsche, D. J., & Becker, H. (1984). Linking management behavior to ethical philosophy—an empirical investigation. Academy of Management Journal, 27(1), 166–175.

    Article  Google Scholar 

  • Gallup Polls. (2007). Gallop religiosity index scores and suicide rates in 67 countries around the world, http://www.gallup.com/poll/108625/more-religious-countries-lower-suicide-rates.aspx, Accessed: March 21, 2011.

  • Geiger, M. A., & O’Connell, B. T. (2000). An examination of using surrogate measures to assess social desirability response bias. Research on Accounting Ethics, 6, 107–120.

    Google Scholar 

  • Gendall, P., Hoek, J., & Blakeley, M. (1992). Estimating a socially undesirable behaviour. Marketing Bulletin, 3, 1–8.

    Google Scholar 

  • Gilligan, C. (1982). In a different voice: psychological theory and women’s development. Cambridge: Harvard University Press.

    Google Scholar 

  • Hofstede, G. (1980). Culture’s consequences: Comparing values, behaviors, institutions, and organizations across nations. Beverly Hills: Sage.

    Google Scholar 

  • Hofstede, G. (1984). Culture dimensions in management and planning. Asia Pacific Journal of Management, (January), 81–99.

  • Hofstede, G. (1991). Cultures and organizations: Software of the mind. New York: McGraw Hill.

    Google Scholar 

  • Hofstede, G. (2010). Geert Hofstede TM Cultural Dimensions, http://www.geert.hofstede.com/, Accessed: November 10, 2010.

  • Hood, R. W., Spilka, W. B., Hunsberger, B., & Gorsuch, R. (1996). The psychology of religion: An empirical approach. New York: Guilford.

    Google Scholar 

  • Institute, S. A. S. (2009). JMP: The statistical discovery software. Cary: SAS Institute Inc.

    Google Scholar 

  • Izraeli, D., & Jaffe, E. D. (2000). Are there gender differences in the ethics judgments of marketing managers. International Journal of Value-Based Management, 13(2), 159–172.

    Article  Google Scholar 

  • Jones, T. M., & Gautschi, F. H., III. (1988). Will the ethics of business change? A survey of future executives. Journal of Business Ethics, 7, 231–248.

    Article  Google Scholar 

  • Kennedy, E. J., & Lawton, L. (1998). Religiousness and business ethics. Journal of Business Ethics, 17(2), 163–75.

    Article  Google Scholar 

  • MacLellan, C., & Dobson, J. (1997). Women, ethics, and MBAs. Journal of Business Ethics, 16(11), 1201–1209.

    Article  Google Scholar 

  • Malinowski, C., & Berger, K. A. (1996). Undergraduate student attitudes about hypothetical marketing dilemmas. Journal of Business Ethics, 15, 525–535.

    Article  Google Scholar 

  • McDevitt, R., Giapponi, C., & Tromley, C. (2007). A model of ethical decision making: the integration of process and content. Journal of Business Ethics, 73(2), 219–229.

    Article  Google Scholar 

  • Merritt, A. (2000). Culture in the cockpit: do Hofstede’s dimensions replicate? Journal of Cross-Cultural Psychology, 31(3), 283–301.

    Article  Google Scholar 

  • Nguyen, N. T., Basury, M. T., Smith, W. P., Kopka, D., & McCulloh, D. (2008). Moral issues and gender differences in ethical judgment using Reidenbach and Robin’s (1990) multidimensional ethics scale: implication in teaching of business ethics. Journal of Business Ethics, 77(4), 417–430.

    Article  Google Scholar 

  • Nyaw, M., & Ng, I. (1994). A comparative analysis of ethical beliefs: a four country study. Journal of Business Ethics, 13(7), 543–555.

    Article  Google Scholar 

  • Parboteeah, K. P., Cullen, J. B., & Lim, L. (2004). Formal volunteering: a cross-national test. Journal of World Business, 39(4), 431–441.

    Article  Google Scholar 

  • Parboteeah, K. P., Hoegl, M., & Cullen, J. B. (2007). Ethics and religion: an empirical test of a multidimensional model. Journal of Business Ethics, 80(2), 387–398.

    Article  Google Scholar 

  • Paulhus, D. L. (1986). Self-deception and impression management in test responses. In A. Angleiter & J. S. Wiggins (Eds.), Personality assessment via questionnaire: Current issues in theory and measurement. Berlin: Springer.

    Google Scholar 

  • Peterson, R. A., Albaum, G., Merunka, D., Munuera, J. L., & Smith, S. M. (2010). Effects of nationality, gender, and religiosity on business-related decisions. Journal of Business Ethics, 96(4), 573–587.

    Article  Google Scholar 

  • Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17(3–4), 239–258.

    Article  Google Scholar 

  • Ponemon, L. A., & Gabhart, D. R. L. (1993). Ethical reasoning in accounting and auditing. Research Monograph Number 21. Vancouver: CGA-Canada Research Foundation.

    Google Scholar 

  • Randall, D. M., & Gibson, A. M. (1990). Methodology in business ethics research: a review and critical assessment. Journal of Business Ethics, 9(6), 457–472.

    Article  Google Scholar 

  • Razzaque, M. A., & Hwee, T. P. (2002). Ethics and purchasing decision: a Singaporean view. Journal of Business Ethics, 35(4), 307–326.

    Article  Google Scholar 

  • Rest, J. R. (1979). Defining issues test. Minneapolis: University of Minneapolis Press.

    Google Scholar 

  • Rest, J. R. (1986). Moral development: Advances in research and theory. New York: Praeger.

    Google Scholar 

  • Rest, J. R. (1993). Guide for the defining issues test. Minneapolis: Center for the Study of Ethical Development.

    Google Scholar 

  • Rettig, S., & Rawson, H. E. (1963). The risk hypothesis in predictive judgments of unethical behavior. Journal of Abnormal and Social Psychology, 66(3), 243–248.

    Article  Google Scholar 

  • Ritter, B. A. (2006). Can business ethics be trained? A study of the ethical decision-making process in business students. Journal of Business Ethics, 68(2), 153–164.

    Article  Google Scholar 

  • Roxas, M. L., & Stoneback, J. Y. (2004). The importance of gender across cultures in ethical decision-making. Journal of Business Ethics, 50(2), 149–165.

    Article  Google Scholar 

  • Schoderbek, P. P., & Deshpande, S. P. (1996). Impression management, over claiming, and perceived unethical conduct: the role of male and female managers. Journal of Business Ethics, 15(4), 409–414.

    Article  Google Scholar 

  • Smith, A. (2002). Testing the stability of the global concept of culture in an accounting context. Accounting Enquiries, 11(2), 227–248.

    Google Scholar 

  • Smith, P. L., & Oakley, E. F., III. (1997). Gender-related differences in ethical and social values of business students: implications for management. Journal of Business Ethics, 16(1), 37–45.

    Article  Google Scholar 

  • Transparency International. (2008). Corruption perceptions index. http://www.transparency.Org/news_room/in_focus/2008/cpi2008/cpi_2008_table, Accessed: November 10, 2008.

  • Vitell, S. J., & Paolillo, J. G. P. (2003). Consumer ethics: the role of religiosity. Journal of Business, 46(2), 151–162.

    Google Scholar 

  • Vitell, S. J., Bing, M. N., Davison, H. K., Ammeter, A. P., Garner, B. L., & Novicevic, M. M. (2009). Religiosity and moral identity: the mediating role of self-control. Journal of Business Ethics, 88(4), 601–613.

    Article  Google Scholar 

  • Wagner, S. C., & Sanders, G. L. (2001). Considerations in ethical decision-making and software privacy. Journal of Business Ethics, 29(1–2), 161–167.

    Article  Google Scholar 

  • Weaver, G. R., & Agle, B. R. (2002). Religiosity and ethical behavior in organizations: a symbolic interactionist perspective. Academy of Management Review, 27(1), 77–97.

    Google Scholar 

  • Wimalasiri, J. S., Pavri, F., & Jalil, A. A. K. (1996). An empirical study of moral reasoning among managers in Singapore. Journal of Business Ethics, 15(12), 1331–1341.

    Article  Google Scholar 

Download references

Acknowledgments

The authors thank Kim Zamojcin for her editorial assistance on this paper.

Author information

Authors and Affiliations

  1. Gabelli School of Business, Roger Williams University, Bristol, RI, USA

    Richard A. Bernardi, Caryn L. Lecca, Jennifer C. Murphy & Elizabeth M. Sturgis

Authors
  1. Richard A. Bernardi
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Caryn L. Lecca
    View author publications

    You can also search for this author in PubMed Google Scholar

  3. Jennifer C. Murphy
    View author publications

    You can also search for this author in PubMed Google Scholar

  4. Elizabeth M. Sturgis
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Richard A. Bernardi.

Appendices

Appendix A Survey: Background Data

figure a

Appendix B Survey: Ethics Questions

Please circle the number on the scale below each question when responding to the question about how you believe the students would respond.

  1. 1)

    A student working in the Admissions department at a university was considering “borrowing” money to pay off personal debt. The money the student borrowed would pay off the debt completely, and the student knew that the money lost would not be detected. However, the student knew that if he/she were caught, it would result in being expelled from school. If you were the student, would you take the money and pay off the debt?

  2. 2)

    A company’s president must decide whether or not to bribe a local businessman to sell the company’s TVs in a foreign country. In the president’s situation, would you bribe the businessman?

  3. 3)

    The vice president of operations must decide whether or not to release pollutants into the neighboring river in order to manufacture a new and more profitable car engine oil. In the vice president situation, would you release the pollutants?

  4. 4)

    The president of P.S. & Co. must decide whether or not to market a high profit product that may cause cancer to customers. In their situation, would you produce the new product?

  5. 5)

    The treasurer of the university’s Accounting Club needs a large sum of money for a surgical operation. The doctor says the procedures chance of solving his/her condition is 50/50. The student also does not know if he/she can get away with borrowing the money without anyone knowing. In their situation, would you attempt to borrow the money?

  6. 6)

    A good friend of a fraternity treasurer is in serious gambling debt. The student’s parents will no longer send them any money; if the student doesn’t pay the debt this month, the student could face serious physical injury. The friend approached the treasurer for help because he/she has access to the financial funds of the fraternity. If the friend borrows money from the fraternity, no one would know; however there is no guarantee that the friend will pay the money back. If you were in the treasurer’s position, would you lend the fraternity’s money to your friend?

  7. 7)

    An accountant for an international firm is performing an audit when they realize that their client owes $10,000 in back taxes. The accountant’s manager orders him/her to keep this quiet or else the promotion he/she is up for next month will be given to another employee. Would you keep the situation quiet if you were in the accountant’s position?

NOTE: All questions used the same seven-point Likert scale:

figure b

Appendix C Impression Management Subscale (Paulhus, 1991)

Using the scale below as a guide, write a number beside each statement to indicate how much you agree with it.

figure c

Rights and permissions

Reprints and permissions

About this article

Cite this article

Bernardi, R.A., Lecca, C.L., Murphy, J.C. et al. Does Education Influence Ethical Decisions? An International Study. J Acad Ethics 9, 235–256 (2011). https://doi.org/10.1007/s10805-011-9134-3

Download citation

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10805-011-9134-3

Keywords

Search

Navigation