Skip to main content
Log in

Student Ethical Perceptions and Ethical Action Propensities: An Analysis of Situation Familiarity

  • Published:
Teaching Business Ethics

Abstract

Recently McCuddy and Peery (1996) have suggested that business students may not respond the same way to “unfamiliar” business ethical dilemmas as they would to more “familiar” academic ethical dilemmas. The purpose of this study was to present the same students with both “unfamiliar” business dilemmas as well as possibly more “familiar” academic dilemmas in order to examine this issue.

Findings of the study revealed that students did not exhibit different perceptions of the unethical actions performed in the academic and accounting/business ethical vignettes. However, the students indicated that both they and their peers would be more likely to act unethically to resolve the dilemmas in the accounting/business cases than in the academic cases. This finding is troubling in that it suggests that students either feel less compelled to act ethically in business, or that they perceive that ethical standards in the business world are generally low when compared to their current educational environment. In addition, the students in the study maintained the same “halo effect” (i.e., the difference between an individual's perception of their likelihood of performing an unethical action compared to their perception of their peers' likelihood to perform the same unethical action) across the two types of ethical dilemma.

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

Access this article

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

Instant access to the full article PDF.

Similar content being viewed by others

REFERENCES

  • American Assembly of Collegiate Schools of Business: 1988, Accreditation Council Policies, Procedures and Standards, AACSB, St. Louis, MO.

    Google Scholar 

  • American Institute of Certified Public Accountants: 1988, Education Requirements for Entry into the Accounting Profession, AICPA, New York, NY.

    Google Scholar 

  • Arlow, P. and T. A. Ulrich: 1980, ‘Business Ethics, Social Responsibility and Business Students: An Empirical Comparison of Clark's Study’, Akron Business and Economic Review 11, 17-23.

    Google Scholar 

  • Arnold, H. J. and D. C. Feldman: 1981, ‘Social Desirability Response Bias in Self-Report choice Situations’, Academy of Management Journal 24, 377-385.

    Google Scholar 

  • Cavanagh, G. F. and D. J. Fritzsche: 1985, ‘Using Vignettes in Business Ethics Research’, in L. E. Preston (ed.), Research in Corporate Social Performance and Policy, JAI Press, Greenwich, pp. 279-293.

    Google Scholar 

  • Cohen, J. R., L. W. Pant and D. J. Sharp: 1993, ‘A Validation and Extension of a Multidimensional Ethics Scale’, Journal of Business Ethics 12, 13-26.

    Google Scholar 

  • Cohen, J. R., L. W. Pant and D. J. Sharp: 1996, ‘Measuring the Ethical Awareness and Ethical Orientation of Canadian Auditors’, Behavioral Research in Accounting 8, 98-119.

    Google Scholar 

  • Cole, B. C. and D. L. Smith: 1996, ‘Perceptions of Business Ethics: Students Versus Business People’, Journal of Business Ethics 15, 889-896.

    Google Scholar 

  • Dickhaut, J. W., J. L. Livingston and D. J. H. Watson: 1972, ‘On the use of Surrogates in Behavior Experimentation’, Accounting Review 47(supplement), 455-470.

    Google Scholar 

  • Dipboye, R. L. and M. L. Flanagan: 1979, ‘Research Settings in Industrial and Organizational Psychology: Are Findings in the Field More Generalizable than in the Laboratory?’, American Psychologist 34, 141-150.

    Google Scholar 

  • Dobbins, G. H., I. M. Lane and D. D. Steiner: 1988, ‘A Note on the Role of Laboratory Methodologies in Applied Behavioural Research: Don't Throw Out the Baby with the Bath Water’, Journal of Organizational Behavior 9, 281-286.

    Google Scholar 

  • Douglas, P. C., R. T. Barker and B. N. Schwartz: 1995, ‘An Exploratory Study of Accounting Students' Professional Attitudes: Implications for Accounting Education’, Research on Accounting Ethics 1, 315-330.

    Google Scholar 

  • Dutton, D. G. and H. J. Hemphill: 1992, ‘Patterns of Socially Desirable Responding Among Perpetrators and Victims of Wife Assault’, Violence and Victims 7(1), 29-39.

    Google Scholar 

  • Fenandes, M. M. and D. Randall: 1992, ‘The Nature of Social Desirability Response Effects in Ethics Research’, Business Ethics Quarterly 2, 3-205.

    Google Scholar 

  • Ferrell, O. C. and K. M. Weaver: 1978, ‘Ethical Beliefs of Marketing Managers’, Journal of Marketing 42, 69-73.

    Google Scholar 

  • Gordon, M. W., L. A. Slade and H. Schmitt: 1987, ‘Student Guinea Pigs: Porcine Predictors and Particularistic Phenomena’, Academy of Management Review 12(1), 160-162.

    Google Scholar 

  • Gordon, M. W., L. A. Slade and H. Schmitt: 1986, ‘The Science of the Sophomore Revisited: From Conjecture to Empiricism’, Academy of Management Review 11, 191-207.

    Google Scholar 

  • Greenberg, J.: 1987, ‘The College Sophomore as a Guinea Pig: Setting the Record Straight’, Academy of Management Review 12, 157-159.

    Google Scholar 

  • Heine, S. J. and D. R. Lehman: 1995, ‘Social Desirability Among Canadian and Japanese Students’, Journal of Social Psychology 135(6), 777-779.

    Google Scholar 

  • Jones, T. M.: 1991, ‘Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model’, Academy of Management Review 16, 366-395.

    Google Scholar 

  • Kidwell, J. M., R. E. Stevens and A. L. Bethke: 1987, ‘Differences in Ethical Perceptions Between Male and Female Managers: Myth or Reality?’ Journal of Business Ethics 6, 489-493.

    Google Scholar 

  • Kroner, D. G. and J. R. Weekes: 1996, ‘Balanced Inventory of Desirable Responding: Factor Structure, Reliability and Validity with an Offender Sample’, Personality-and-Individual Differences 21, 323-333.

    Google Scholar 

  • Lindeman, J. and M. Verkasalo: 1995, ‘Personality, Situation, and Positive-Negative Asymmetry in Socially Desirable Responding’, European Journal of Personality 9(2), 125-134.

    Google Scholar 

  • Locke, E. A. (ed.): 1986, Generalizing from Laboratory to Field Settings, Heath Publishing Co., Lexington, MA.

    Google Scholar 

  • Logsdon, J. M., J. K. Thompson and R. A. Reid: 1994, ‘Software Piracy: Is it Related to Stage of Moral Development?’ International Association for Business and Society Proceedings, 31-37.

  • McCuddy, J. K. and B. L. Peery: 1996, ‘Selected Individual Differences and Collegians' Ethical Beliefs’, Journal of Business Ethics 15, 261-272.

    Google Scholar 

  • McDonald, R. A. and S. K. Ho: 1996, Questioning Techniques and Social Desirability Response Bias in Ethical Scenarios. Paper presented at the Northeast Regional Meeting of the American Accounting Association, New York, New York.

  • Moorman, R. H. and P. M. Podsakoff: 1992, ‘A Meta-Analytic Review and Empirical Test of the Potential Confounding Effects of Social Desirability Response Sets in Organizational Behavior Research’, Journal of Occupational and Organizational Psychology 65, 131-149.

    Google Scholar 

  • Morris, S. A. and R. A. McDonald: 1995, ‘The Role of Moral Intensity in Moral Judgments: An Empirical Investigation’, Journal of Business Ethics 14, 715-726.

    Google Scholar 

  • Munson, M. J. and B. Z. Posner: 1980, ‘The Factorial Validity of a Modified Rokeach Value Survey for Four Diverse Samples’, Educational Psychology Measurement 40, 1073-1079.

    Google Scholar 

  • Murphy, P. W. and G. R. Laczniak: 1981, ‘Marketing Ethics: A Review with Implications for Managers, Educators and Researchers’, Review of Marketing, American Marketing Association, Chicago.

    Google Scholar 

  • Newstrom J. W. and W. A. Ruch: 1975, ‘The Ethics of Management and the Management of Ethics’, MSU Business Topics (Winter), 29-37.

  • Paulhus, D. L.: 1984, ‘Two-Component Models of Socially Desirable Responding’, Journal of Personality and Social Psychology 46, 598-609.

    Google Scholar 

  • Paulhus, D. L.: 1988, Development of the Balanced Inventory of Desirable Responding. Unpublished manuscript, University of British Columbia.

  • Paulhus, D. L.: 1991, BIDR Reference Manual for Version 6. Unpublished report. University of British Columbia.

  • Paulhus, D. L. and D. B. Reid: 1991, ‘Attribution and Denial in Socially Desirable Responding’, Journal Of Personality and Social Psychology 60, 307-317.

    Google Scholar 

  • Ponemon, L. A.: 1995. ‘Editor's Note: On Ethics Research In Accounting’, Research on Accounting Ethics 1, xvii-xx.

    Google Scholar 

  • Randall, D. M. and M. F. Fernandes: 1991, ‘The Social Desirability Response Bias in Ethics Research’, Journal of Business Ethics 9, 457-472.

    Google Scholar 

  • Remus, W.: 1986, ‘Graduate Students as Surrogates for Managers in Experiments on Business Decision Making’, Journal of Business Research 14, 19-25.

    Google Scholar 

  • Schultz, D. P.: 1969, ‘The Human Subject in Psychological Research’, Psychological Bulletin 72, 214-228.

    Google Scholar 

  • Stanga, K. G. and R. A. Turpen: 1991, ‘Ethical Judgments on Selected Accounting Issues: an Empirical Study’, Journal of Business Ethics 10, 739-747.

    Google Scholar 

  • Stevens, G. E.: 1984, ‘Business Ethics and Social Responsibility: The Responses of Present and Future Managers’, Akron Business and Economic Review 15, 6-11.

    Google Scholar 

  • Tyson, T.: 1990, ‘Believing that Everyone Else Is Less Ethical: Implications for Work Behavior and Ethics Instruction’, Journal of Business Ethics 9, 715-721.

    Google Scholar 

  • Tyson, T.: 1992, ‘Does Believing That Everyone Else Is Less Ethical Have an Impact on Work Behavior?’ Journal of Business Ethics 11, 707-717.

    Google Scholar 

  • Verkasalo, M. and M. Lindeman: 1994, ‘Personal Ideals and Socially Desirable Responding’, European Journal of Personality 8, 385-393.

    Google Scholar 

  • Ward, E. A.: 1993, ‘Generalizability of Psychological Research from Undergraduates to Employed Adults’, The Journal of Social Psychology 133, 513-519.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Rights and permissions

Reprints and permissions

About this article

Cite this article

Geiger, M.A., O'Connell, B.T. Student Ethical Perceptions and Ethical Action Propensities: An Analysis of Situation Familiarity. Teaching Business Ethics 2, 305–325 (1998). https://doi.org/10.1023/A:1009765604591

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1023/A:1009765604591

Navigation