Abstract
This paper reports the results of a study of accounting students in three countries who self-reported on their propensity to engage in cheating behaviour when presented with specific rewards, risks and penalties. The professed behaviour examined is indicative of the ethical values held by persons aspiring to the accounting profession and is relevant to the design of their educational experiences. Empirical results show marked differences across the three countries, in the ethical propensities of respondents. In all cases, there is cause for concern, that professed unethical behaviour in the university environment might be replicated in the workplace.
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Haswell, S., Jubb, P. & Wearing, B. Accounting students and cheating: A comparative study for Australia, South Africa and the UK. Teaching Business Ethics 3, 211–239 (1999). https://doi.org/10.1023/A:1009830308143
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DOI: https://doi.org/10.1023/A:1009830308143