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Business ethics can have high implications for the accounting profession, stakeholders who rely on financial reporting, and entities concerned about business reputation. Professional ethics are required of members by all major accounting organizations. Accounting students learn about business ethics in accounting through their accounting studies, yet unethical practices have persisted in recent decades, often by leaders and managers with accounting foundations. This study examined work experience and other factors that could affect attitudes toward business ethics of accounting students. A survey questionnaire was used to assess ethical attitudes using various statistical techniques to explore significant differences among accounting students who were grouped according to their length of work experience and other factors. Students with a few years of work experience were found to have a more relaxed attitude towards business ethics than students with longer work experience.
Rodríguez et al. (Tue,) studied this question.