Abstract
Research into the ethical disposition of students hasbeen popular in recent years. However, research intothe ethical disposition of accounting students inparticular has been sparse. Because of the uniquecharacteristics of those who choose to enter the fieldof accounting, generalizing findings of businessstudents to accounting students may not be valid. Consequently, additional studies of accountingstudents are useful.
This study investigates context (academic vs.business)-based and gender-based differences inaccounting students’ ethical intent. We find mixedsupport for gender-based mean differences; theseresults are consistent across context. With regard tocontext we find a greater variability in respondents’behavioral intent in an academic context relative toa business context. We also find gender-baseddifferences in how ethical issues are grouped (thatis, the perceived cognitive structure of ethicalissues). Implications of these findings are discussedwith particular interest relative to education.
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Coate, C.J., Frey, K.J. Some Evidence on the Ethical Disposition of Accounting Students: Context and Gender Implications. Teaching Business Ethics 4, 379–404 (2000). https://doi.org/10.1023/A:1009827807550
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DOI: https://doi.org/10.1023/A:1009827807550