Abstract
In this paper, we explore whether the ethical positions of students are firmly entrenched when they enter college, or do they change due to maturity, experience to ethical discussions in coursework, work experience, or a combination of factors. This study compared the ethical attitudes of freshmen and junior accounting majors, and graduate MBA students when confronted with two ethical dilemmas. Undergraduates were found to be more justice oriented than their MBA counterparts, who were more utilitarian in their ethical approach. While males tended to be more utilitarian, they were also more tentative and neutral in their responses. Females expressed more definite ethical positions than males when assessing specific ethical behaviors. Prior exposure to ethics via coursework or employment did not significantly affect ethical attitudes.
This is a preview of subscription content, log in via an institution to check access.
Similar content being viewed by others
References
Agacer, G. and Cassidy, J.: 1989, ‘Ethics in the Management Accounting Environment: Can It Be Taught?’, presented at the American Accounting Association Annual Meeting (August).
Arlow, P.: 1991, ‘Personal Characteristics in College Students' Evaluations of Business Ethics and Corporate Social Responsibility’,Journal of Business Ethics 10, pp. 63–69.
American Accounting Association, Committee on the Future Structure, Content and Scope of Accounting Education (The Bedford Committee): 1986, ‘Future Accounting Education: Preparing for the Expanding Profession’,Issues in Accounting Education 1 (Spring), pp. 168–195.
American Institute of Certified Public Accountants. Commission on Auditor's Responsibilities: 1978,Report, Conclusions, and Recommendations (AICPA, New York, NY).
Arthur Andersen & Co.: 1989,Business Ethics Dialogue (Arthur Andersen & Co.).
Baglivo, J., Oliver, D. and Pagano, M.: 1988, ‘Methods for the Analysis of Contingency Tables with Large and Small Cell Counts’,Journal of the American Statistical Association 83 (December), pp. 1006–1013.
Betz, M., O'Connell, L. and Shepard, J. M.: 1989, ‘Gender Differences in Proclivity for Unethical Behavior’,Journal of Business Ethics 8, pp. 321–324.
Bloom, M.: 1990, ‘Sex Differences in Ethical Systems: A Useful Framework for Interpreting Communication Research’,Communication Quarterly 38 (Summer), pp. 244–254.
Chonko, L. and Hunt, S.: 1985, ‘Ethics and Marketing Management: An Empirical Examination’,Journal of Business Research 13, pp. 339–359.
Cooke, R., Kanter, H. and Marten, S.: 1987, ‘The Importance of Ethical Training in an Accounting Education’,Association of Government Accountants Journal (Winter), pp. 64–67.
Erikson, E.: 1981, ‘Notes on the Life Cycle’,Ekistics 32, pp. 260–265.
Erikson, E.: 1987,A Way of Looking at Things (Norton and Company, New York, NY).
Fritzsche, D.: 1988, ‘An Examination of Marketing Ethics: Role of the Decision Maker, Consequences of the Decision, Management Position, and Sex of the Respondent’,Journal of Macromarketing (Fall), pp. 29–39.
Fulmer, W. E. and Cargile, B. R.: 1987, ‘Ethical Perceptions of Accounting Students: Does Exposure to a Code of Professional Ethics Help?’,Issues in Accounting Education 2 (Fall), pp. 207–219.
Gilligan, C.: 1982, InA Different Voice: Psychological Theory and Women's Development (Harvard University Press, Cambridge, MA).
Gould, K.: 1988, ‘Old Wine in New Bottles: A Feminist Perspective on Gilligan's Theory’,Social Work (September–October), pp. 411–415.
Grant, E. W. and Broom, L. S.: 1988, ‘Attitudes Towards Ethics: A View of the College Student’,Journal of Business Ethics 7 (August), pp. 617–619.
Kohlberg, L.: 1984,Essays on Moral Development, Volume Two: The Psychology of Moral Development (Haper and Row, San Francisco, CA).
Kohlberg, L.: 1987,Child Psychology and Childhood Education (Longman, Inc., New York, NY).
Langenderfer, H. and Rockness, J.: 1989, ‘Integrating Ethics into the Accounting Curriculum: Issues, Problems, and Solutions’,Issues in Accounting Education 4 (Spring), pp. 58–69.
Loeb, S. E.: 1990, ‘A Code of Ethics for Academic Accountants?’,Issues in Accounting Education 5 (Spring), pp. 123–128.
Mayer, J.: 1988, ‘Themes of Social Responsibility: A Survey of Three Professional Schools’,Journal of Business Ethics 7 (April), pp. 313–320.
McNichols, C. W. and Zimmerer, T. W.: 1985, ‘Situational Ethics: An Empirical Study of Differentiators of Student Attitudes’,Journal of Business Ethics 4 (June), pp. 175–180.
Miesling, P. and Preble, J. F.: 1985, ‘A Comparison of Five Business Philosophies’,Journal of Business Ethics 4, pp. 465–476.
Mitroff, I.: 1983,Stakeholders of the Organizational Mind (Jossey-Bass Publishers, San Francisco, CA).
National Association of Accountants: 1983,Statements on Management Accounting, Standards of Ethical Conduct for Management Accountants (Montvale, NJ).
Reimer, J., Paolitto, D. and Hersh, R.: 1983,Promoting Moral Growth: From Piaget to Kohlberg (Longman, Inc., New York, NY).
Rest, J. R.: 1988, ‘Can Ethics be Taught in Professional Schools? The Psychological Research’,Easier Said Than Done (Winter), pp. 22–26.
Rohatyn, F. G.: 1988, ‘Ethics in America's Money Culture’, InEthics in American Business: A Special Report (Touche Ross, New York, NY).
Velasquez, M., Moberg, D. J. and Cavanagh, G. F.: 1983, ‘Organizational Statesmanship and Dirty Politics: Ethical Guidelines for the Organizational Politician’,Organizational Dynamics (Autumn), pp. 65–80.
Touche Ross: 1988,Ethics in American Business: A Special Report (Touche Ross, New York, NY).
Yankelovich, D.: 1972,The Changing Values on Campus: Political and Personal Attitudes of Today's College Students (Simon and Schuster, New York, NY).
Author information
Authors and Affiliations
Additional information
Susan C. Borkowski is Assistant Professor at La Salle University. Her research interests are domestic and international transfer pricing, and the integration of ethics into business curriculum. She has published articles in theJournal of Management Accounting Research, Woman CPA, andAdvances in International Accounting (forthcoming).
Yusuf J. Ugras is Assistant Professor at La Salle University, where he teaches M.B.A. and undergraduate managerial/cost accounting courses. His research interests include cost allocation, performance evaluation, and ethics in business.
Rights and permissions
About this article
Cite this article
Borkowski, S.C., Ugras, Y.J. The ethical attitudes of students as a function of age, sex and experience. J Bus Ethics 11, 961–979 (1992). https://doi.org/10.1007/BF00871962
Issue Date:
DOI: https://doi.org/10.1007/BF00871962