Akhilesh Chandra, William D. Cooper
This paper examines if Black and White students differ in their ethical views. The analysis finds that Black and White students differ in their a priori beliefs about others’ views of ethics, and observation of ethics in classroom. The difference is marginal for ethical expectations upon graduation, observed ethical practices in business, and a priori beliefs about self ’s ethics. The study extends research on culture (i) measured here as Black and White students, which is relatively less examined for ethics (ii) at the individual level, especially in accounting. Further, this research extends and contributes to the literature on cheating by examining students’ views about ethics (i) of self and others a priori, (ii) of business professionals, (iii) in the classroom, and (iv) expected on-the-job upon graduation. The authors (i) theorize the research model and hypotheses using the universality of Kant’s categorical imperatives, and theory of planned behavior, (ii) examine three constructs of ethical views and their association with culture, (iii) examine the association after controlling for accounting majors. The model helps to understand differences in ethical views as a function of an individual’s culture. Findings of this paper have implications for managing groups in the context of increasing diversity in classrooms, and in entry-level accounting and business positions.