Journal of Business Ethics

, Volume 51, Issue 3, pp 279–300 | Cite as

Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap?

  • Nell Adkins
  • Robin R. Radtke


Despite a wealth of prior research (e.g., Wynd and Mager, 1989; Weber, 1990; Harris, 1991; Harris and Guffey, 1991; McCabe et al., 1991; Murphy and Boatright, 1994; Gautschi and Jones, 1998), little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education (Gunz and McCutcheon, 1998). The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed.

accounting ethics expectations gap faculty perceptions students 


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Copyright information

© Kluwer Academic Publishers 2004

Authors and Affiliations

  • Nell Adkins
    • 1
  • Robin R. Radtke
    • 2
  1. 1.Department of Accounting and Information SystemsUniversity of Alabama at BirminghamBirminghamU.S.A.
  2. 2.Department of AccountingThe University of Texas at San AntonioSan AntonioU.S.A.

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