摘要：In the aftermath of numerous corporate scandals, there has been an increased focus on the ethical awareness of professional accountants and auditors. As a consequence, the efforts of universities to integrate ethics training into accounting curricula have come under scrutiny. Using a questionnaire based on seventeen short ethical scenarios, and two additional variables, gender and the importance of religion, this paper expands on the existing literature on the usefulness of formal ethics training at a tertiary level. The focus is specifically on the South African accounting education arena. The paper suggests that, in spite of the prevalence of such courses, a propensity for potentially unethical behaviour remains common. The research also finds that perceived importance of religion and gender may not be decisive factors for ethical awareness.
关键词：Business ethics; student ethics; business students; ethics training
