Department of Management Studies
Research Abstracts


Title: Examining Personal Values and Ethical Behaviour Perceptions between Accounting and Non-accounting Students in the Caribbean
Subject Area: Accounting, Investment and Financial Management
Author(s): Philmore Alleyne, Cheryl Cadogan-McClean, Ayodele Harper
Citation: Alleyne, P., Cadogan-McClean, C., & Harper, A. (2013). Examining personal values and ethical behaviour perceptions between accounting and non-accounting students in the Caribbean. The Accounting Educators' Journal, 23.
Abstract: This paper sought to examine personal values and ethical behaviour perceptions among undergraduate students in a Caribbean university. Specifically, the authors tested for differences by gender and academic major on personal values and ethical behaviours, as well as the influence of personal values on ethical behaviour by academic major (accounting vs. non-accounting students). The study used a sample of 231 undergraduate students and employed a survey instrument which was adapted from Akaah and Lund’s (1994) personal values and Newstrom and Ruch’s (1975) ethical behaviour scales. Findings revealed that females held higher personal values and perceived that they were more ethical than males. Non-accounting students held higher personal values but were less ethical than accounting students. Regression analysis revealed that two personal values factors (honesty and self-control) influenced the ethical behaviour of the complete sample.
Document Type: Paper
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