Improving Ethical Awareness Through the Business and Society Course

Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students

“…At this level, an individual who is confronted with social dilemmas is guided by internal principles which value and respect the rights of others in society. Following this reasoning, Boyd (1982) asserted that an instructional program that exposes students to the social impact of corporate actions can significantly accelerate the rate of their moral development.…”

An Empirical Investigation of the Ethical Perceptions of Future Managers with a Special Emphasis on Gender – Turkish Case

“…The majority of the studies revealed that there were highly significant differences between the respondents and that female students were more ethical and more concerned about ethical issues than their male counterparts. For example, Ameen et al (1996), Arlow (1991), Beltramini et al (1984), Boyd (1981), Ugras (1992, 1998), Lane (1995), Luthar et al (1997), Malinowski and Berger (1996), Peterson et al (1991), Roxas and Stoneback (2004), and Smith and Oakley III (1997)'s studies reported significant differences according to gender and that the responses of the female students indicated greater sensitivity to the surveyed ethical situations than those of the male respondents.…”

A Comparative Study of the Effect of Web-Based Versus In-Class Textbook Ethics Instruction on Accounting Students’ Propensity to Whistle-Blow

“…For example, Martin (1981) found that enrolment in two ethics courses (offered by a department of philosophy) was not significantly related to the ability of students to assess various ethical scenarios. In contrast, Boyd (1981) found that compared to students not enrolled in an ethics course, those who were showed improvements in their moral reasoning judgments. Green and Weber (1997) demonstrated that accounting students showed a higher level of moral reasoning ability after taking an auditing course that emphasized the AICPA's code of professional conduct.…”