In the past decade, there has been an increasing level of distress over the perceived lack of ethics exhibited by members of the accounting profession. This distress has resulted in a call for a greater emphasis on ethics coverage as part of a college-level accounting education. However, one could argue that the various organizations that are…

The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

In this study, the authors examined ethical perceptions of Hispanic students by analyzing differences between (a) accounting and nonaccounting business majors and (b) women and men. The authors used the following five constructs: justice, relativism, egoism, utilitarianism, and deontology. Their study incorporated 12 moral characteristics into…