Title: Student perceptions of codes of ethics: a three-country comparison

Authors: Spero C. Peppas; Tyler T. Yu; Miranda M. Zhang; Stephanie R. Peppas

Addresses: Georgia Gwinnett College, 1000 University Center Lane, Lawrenceville, 30043 GA, USA ' Georgia Gwinnett College, 1000 University Center Lane, Lawrenceville, 30043 GA, USA ' Georgia Gwinnett College, 1000 University Center Lane, Lawrenceville, 30043 GA, USA ' Georgia Gwinnett College, 1000 University Center Lane, Lawrenceville, 30043 GA, USA

Abstract: This three-country empirical study examined the attitudes of business students in China, Denmark, and the US to determine if they shared similar beliefs with regard to the perceived consequences of the use of codes of ethics. Analysis of Variance (ANOVA) as well the Kruskal-Wallis test were used to determine that there were significant differences in the attitudes of the three groups. The findings provide useful information about three culturally distant nations and should prove especially useful to those concerned with finding ways to address the important issue of ethics in business.

Keywords: business ethics; code of ethics; corporate conduct; cross-cultural study; Denmark; China; USA; United States; student perceptions; culture; ANOVA; cultural differences; ethical attitudes.

DOI: 10.1504/IJEBR.2017.081775

International Journal of Economics and Business Research, 2017 Vol.13 No.1, pp.43 - 56

Received: 17 Sep 2016
Accepted: 19 Sep 2016

Published online: 24 Jan 2017 *

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