Business ethics: Are accounting students aware? A Cross-cultural study of four countries

The basic question addressed in this study is whether accounting students, from four countries located in three different continents, are aware of ethical conduct and if there are any differences in awareness among these groups of students. The subjects are from Mississippi State University (United States), the University of the Philippines (Philippines), the University of Indonesia at Jakarta (Indonesia), and University of Tampere (Finland). Specifically, the study examined the studentïs perception of ethical relative to sixteen cases, each of which describes an ethical dilemma. The results showed that, overall, the students from the four universities differ significantly in their percepti…