摘要：The main objective of the current study is to investigate whether ethical sensitivity and selfesteem affect the academic performance of business students in financial accounting course. Also, the relationships among self-esteem - ethical sensitivity - cynicism were examined. The data was gathered from students in undergraduate business program of one public university in Turkey via questionnaire. Factor, reliability and regression analyses were conducted to analyze the data and to test hypotheses of the study. The results showed that ethical sensitivity and selfesteem have positive effect on academic performance. Self–esteem has positive impact on ethical sensitivity. In addition, results displayed that cynicism negatively affects the ethical sensitivity of students. It was also found that ethical sensitivity has mediation effect on the relationship between self-esteem and academic performance.
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