Abstract:

In the last years, and in close connection with a number of well-known financial sector scandals, public debate on business ethics has intensified in Spain. Widespread consensus is being built on the need that corporate decisions seek a balance between social and business benefits. In this context, there is an ever growing concern for officially introducing business ethics in higher education, with the aim of improving ethical behaviour of future professionals and business people.

In this study, from a sample of 551 business administration undergraduate students of a Spanish university, the importance of accounting ethics is investigated. Hypotheses aim at identifying significant differences among students’ perceptions and views, depending on whether they have previously taken a course on ethics, and also depending on their sex, age, and nationality.

Our study results show significant differences in students’ perceptions on the importance of accounting ethics depending on their sex, age, and nationality. Moreover, those students that have previously taken an ethics course consider that accounting education must include ethical considerations and show greater interest in introducing this subject in their curricula.