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Gender differences in determining the ethical sensitivity of future accounting professionals

Elsie C. Ameen, Daryl M. Guffey, Jeffrey J. McMillan

Journal of Business Ethics · 1996 · Volume 15 · Issue 5

DOI: 10.1007/BF00381934

Abstract

This paper explores possible connections between gender and the willingness to tolerate unethical academic behavior. Data from a sample of 285 accounting majors at four public institutions reveal that females are less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questionable activities. Furthermore, females were found to be less cynical and less often involved in academic dishonesty. Overall, the results support the finding of Betzet al.(1989) that the gender socialization approach dominates the structural approach.

Keywords

Economic Growth, Gender Difference, Public Institution, Structural Approach, Academic Dishonesty

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