Attitudes towards Business Ethics Held by Accountancy and Finance Students in the University of Botswana

Abstract

The current study is borne out of an interest on the ethical views of accounting majors, as well as evaluating their perceptions on certain ethical behaviour. The study is timely since it was undertaken at a time when the University of Botswana's Accountancy degree curriculum had been reviewed and a course in ethics in accounting was introduced. The Attitudes Towards Business Ethics Questionnaire (ATBEQ) was distributed to students who had completed the ethics and auditing courses. Willing respondents were invited for focus group discussions in order to gain additional insight on respondents' views and ethical perceptions.The results of the current study were compared to the results of similar studies carried out in South Africa and Turkey. The findings of the study revealed that the mean average of the Botswana study was approximated by the South African results for some variables, and that there were isolated similarities with the Turkey findings. The results also indicated that an overwhelming number of respondents belief that business ethics can be taught, an encouraging result for a course in its infancy. It was however the qualitative results which, though limited, provided insight into the perceptions and thoughts of respondents on various aspects of ethical behaviour. Subsequently the study concluded that more concerted qualitative studies could provide further insight on the phenomenon and augment what has been learnt from the many quantitative studies.

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“…Most importantly, Phatshwane et al . () contended that ethical education and behavior can be learned.…”

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“…This particular study puts normativity (i.e., ethics) at the centre of the entrepreneurial process, equipping students with experiences of including ethics in business practices. As Phatshwane, Mapharing, and Basuhi () indicate, ethical behaviour can be learned, and starts developing in the early stages of life. The same holds for sustainable entrepreneurial competencies and entrepreneurial intentions; they are learnable constructs that have a strong foundation in the educational context and require higher order learning processes (Cope, ; Corbett, ).…”

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“…Likewise, the results of research by Tom & Biobele (2015) concluded that business morals are very important for companies to improve their business performance. Also, the results of research by Phatshwane et al (2014) concluded that business morals can expand the business so that they can guarantee business continuity. Furthermore, the research of Santosuosso (2013) found business morals can be one of the important aspects in the budget system which ultimately can improve business performance.…”

“…Similarly, the results of the research Tom & Biobele (2015) study concluded that ethics is very important for organizations to improve their ethical codes. Also, the results of the study of Phatshwane et al (2014) concluded that business ethics can expand the business. Furthermore, Santosuosso's research (2013) found that business ethics can be one dimension in the budget system which can ultimately improve business performance.…”

“…The business performance itself is greatly influenced by business morals, as the results of the research of Saifullah (2011), Imam, Abbasi, & Muneer (2013), Santosuosso (2013), Abdi & Radzi (2014), Phatshwane, Mapharing, & Basuhi (2014), Peters, Lau, & Ng (2014), Tom & Biobele (2015). Business morals are a set of moral principles that distinguish what is right from what is wrong, so morals are very necessary for the business, especially in the food industry.…”