“…As stated in Table 6, 89% of students said that scattered references to ethics were made in class (specifically, only one class on average), and thought it would be helpful if the teachers were able to include more structured ethical cases. This is further proof that business and financial education continues to be based on pragmatic, superficial and utilitarian content instead of ethical content (Cragg 1997, McDonald 2004, Sims & Felton 2006, Sánchez 1997 H 3 -In the context of teaching technical perspectives instead of ethical ones, students compromise their personal (ethical) gain by behaving unethically Pragmatic, superficial and utilitarian content taught at university focus exclusively on competitiveness and outcomes (Cragg 1997, McDonald 2004, Sims & Felton 2006, Sánchez 1997) and maximising profit (McDonald & Donleavy 1995: 841, Gavin & Klinefelter 1988 but need to be supplemented with ethical knowledge. Some authors have explained the consequences of this type of teaching in Financial, Business and Accounting areas for students, saying it can compromise students' ethical principles for personal gain and be used as a vehicle for personal success (Ureña 1999), (Teixeira & Rocha 2010).…”