An Analysis of Marketing and Accounting Educators Ethical Preferences

Abstract:     
To assist academic institutions and professional educator associations in accounting and marketing to develop and implement an ethical code, we compared university faculties’ perceptions of 142 types of behaviors for teaching, research and service. The research used the Integrated Social Contracts Theory (ISCT) to compare norms of ethically acceptable/unacceptable behaviors of accounting and marketing educators. The findings can assist decision makers, university administrators, ethics committees in clarifying differences in ethical values between functional areas in business.

Number of Pages in PDF File: 28

Keywords: Academic ethics, accounting ethics, marketing ethics, code formulation, perception of ethical behavior by educators

JEL Classification: M40, M41, M19, l20

working papers series