Students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education: Iranian case

Abstract

The aim of this research is to investigate students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. The sample consists of 75 faculty members and 108 accounting Master students and multiple regression models were used for analyzing and testing hypotheses. The results indicate that there is no significant relationship between dependant variables, the importance of ethics and the importance of goals of ethics education, and independent variables such as responder group, gender, age, and experience. In the other words, independent variables do not create perceptual gap on the importance of ethics and the importance of the goals of ethics education in accounting between faculty members and students. Also, statistical analyses indicate that students and faculty members consider both business ethics and the goals of accounting ethics education.