behavior within managements in the early of the century has undeniably give
impact on the world of business (Earley and Kelly, 2004). Therefore,
educational institution and association are rebuilding their obligation through
various ways. There are also researchers who already studied for ethics in
business for decades (Brennar and Mollander, 1977; Whipple and Swords, 1992).
are contribution to some issue for example is in education. The significant of
understanding the worth of ethics in the lives of business students particularly
accounting students cannot be accentuated enough. The two researchers, Ganesh
M. Pandit and Nicholas Koumbiadis give an analyzation on viewpoint of two
groups of students on a case of changing of education “whether the AICPA which
is the American Institute of Certified Public Accountants changed the accounting
profession for better or worse ?” They give examination to first group of
students which is graduated from 120 credit accountancy program that is called
as standard credit. While another group is examined to AICPA-mandated 150
credit accountancy program of students. The main purpose is to differentiate
the contradiction of ethical perspective of both groups of students about
excess 30 credit hours that also include a significant on ethics have made a
collision on students compassionate of
ethics or not (Dellaportas, 2006).
they do is distributed questionnaire to both of the student groups. And the
outcome shows that 150 credit hours groups have significant greater ethical
perspective on team enthusiasm, companionship, self-morality, rules and company
revenues. Yet there no significant difference on self-obligation, laws,
competence and personal enthusiasm. What is also importance is the rewarding
system which is a motivation of wanting for a reward, like kinds of association
with distribution of advantages and repayment to people who done their jobs.
Reward system for ethical behavior rises ethical behavior (Baumhart., 1961).1 Hence, it is relevance to
say that the rose of emphasis on ethics by enlarge the accounting course will
strengthen ethical knowledge of those accounting students.
the nutshell, the matters of ethical alertness, morality and ethical behavior
in business accounting profession in peculiar are being studied for many years.
Interaction of ethical behavior with education is essential because their
acknowledgement of ethics will help to develop the ethical trend of the world
of business. Moreover as there are some literatures that analyze causes pointed
to reason and the way of different business professionals’ behavior when
negotiating with unethical conditions.