Students' Perceptions of Business Ethics and Accounting Ethics Education among University Students Majoring in Economics and Business

Abstract

The increasing importance of ethical standards in business and accounting practices has underscored the necessity of effective ethics education in universities. This study delves into the perceptions of university students majoring in Economics and Business regarding business ethics and accounting ethics education. As future professionals, their understanding and appreciation of ethical principles are crucial in shaping a trustworthy and responsible business environment. This research aims to explore the depth of students' awareness, the effectiveness of current educational approaches, and the impact of these educational experiences on their ethical perspectives. Utilizing a comprehensive mixed-methods approach, the study surveyed a diverse sample of students across different years of study and specializations within the Economics and Business faculties. Quantitative data were collected through structured questionnaires, while qualitative insights were gathered via in-depth interviews. The findings reveal a nuanced landscape where students exhibit varying degrees of ethical understanding and commitment. Notably, there are significant differences in perceptions between students focusing on business ethics and those specializing in accounting ethics, highlighting the distinct nature and challenges of these fields. The study identifies key factors influencing students' perceptions, including the role of curriculum design, pedagogical strategies, and the integration of real-world ethical dilemmas in classroom discussions. Students reported that interactive teaching methods, such as case studies and group projects, significantly enhance their engagement and comprehension of ethical concepts. Conversely, a lack of practical application and insufficient emphasis on ethics in certain courses were cited as major shortcomings. Furthermore, the research underscores the importance of fostering a holistic educational environment where ethical considerations are seamlessly integrated across all subjects. It suggests that universities should adopt a more interdisciplinary approach, ensuring that ethics education is not confined to standalone courses but permeates the entire academic experience. By doing so, institutions can better prepare students to navigate the complex ethical landscapes they will encounter in their professional careers. The implications of this study are far-reaching, offering valuable insights for educators, curriculum developers, and policymakers aiming to strengthen ethics education. It advocates for a continuous review and enhancement of educational practices to meet the evolving demands of the business world.