ETHICAL DIFFERENCES AMONG BUSINESS STUDENTS: DO THE DIFFERENCES REALLY EXIST?

• Published in: American journal of business research (Cary, N.C.) N.C.), 2012-05, Vol.5 (1), p.61
• Main Authors: Sharland, Alex, Menon, Mohan
• Format: Article
• Language: English
• Subjects: Accounting; Business education; Business ethics; Business schools; Cheating; Cognition & reasoning; Colleges & universities; Core curriculum; Ethics; Hedge funds; Marketing; Perceptions; Professional misconduct; Scandals; Student behavior; Studies; Success; Teaching
• ISSN: 1934-6484

The paper investigates the predisposition of future business practitioners by comparing two groups of business students whose professions seem to be at the forefront of many ethical lapses. The study was designed to elicit responses from business students in multiple majors with regard to their perceptions of various items in the Maccoby's Head/Heart Trait scale. The study did not find any significant differences in the perceptions of the Head/Heart traits among quantitatively oriented (Accounting and Finance) students and qualitatively oriented (Management and Marketing) students. Given the frequency of real world ethics scandals and influenced by Association to Advance Collegiate Schools of Business (AACSB) recommendations, many business schools have included ethics as part of their core curriculums. This study undermines the generally held belief that given the nature of their curriculum, Accounting and Finance students tend to be different from Management and Marketing students with regard to their ethical orientation. Of course, more studies are required to answer lingering questions about teachability of ethical decision making in business schools. [PUBLICATION ABSTRACT]