The Impact of Ethics Courses on Accounting Majors’ Attitudes Towards Business Ethics

SBAJ: Vol. 9 Num. 2, 2009 Pages 70 - 88

19 Pages Posted: 24 Oct 2014

See all articles by Hema V. Rao

Hema V. Rao

State University of New York, Oswego

Barry Friedman

SUNY at Oswego

Pamela L. Cox

SUNY at Oswego

Date Written: January 10, 2009

Abstract

Efforts to improve ethics education of accounting students have increased, but the impact of college ethics courses on attitudes towards business ethics of accounting students have not been determined. The purpose of this research is to measure and compare the business ethics attitudes of accounting students who have taken ethics courses, with other junior and senior business students who have not taken similar courses. Measuring the differences in responses of accounting students and other business students indicate incremental learning from prior ethics courses. Data are collected using the Attitudes Towards Business Ethics Questionnaire (ATBEQ).

Keywords: Ethics, Accounting majors, Attitudes

JEL Classification: M1

Suggested Citation

Rao, Hema V. and Friedman, Barry and Cox, Pamela L., The Impact of Ethics Courses on Accounting Majors’ Attitudes Towards Business Ethics (January 10, 2009). SBAJ: Vol. 9 Num. 2, 2009 Pages 70 - 88. Available at SSRN: https://ssrn.com/abstract=2513382

Hema V. Rao

State University of New York, Oswego ( email )

7060 State Route 104
Oswego, NY 13126
United States

Barry Friedman (Contact Author)

SUNY at Oswego ( email )

7060 Route 104
Oswego, NY 13126-3599
United States

Pamela L. Cox

SUNY at Oswego ( email )

7060 Route 104
Oswego, NY 13126-3599
United States

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