Determinants of Ethical Perceptions: A Study of Future South African Chartered Accountants

Abstract

The frequent reporting of corporate fraud and corruption, as exemplified by sensentional news items and anecdotal evidence, serves as an indication of a certain degree of lack of ethics within the South African business sector. In this paper the ethical behavior of future chartered accountants is examined through the administration of an international questionnaire. The survey instrument was adjusted for the South African situation. The findings indicate that religious orientation,ethical orientation and gender are related to perceptions of ethical classroom behavior, while ethical orientation and age are related to perceptions of ethical professional behavior.

Keywords: ethnical perceptions, South African accounting students, professional ethics