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Quantitative analysis of existing literature is conducted to compare the textual features of ethics education in science and technology under the broad theme of ethics in science and technology. On this basis, the authors reveal the research hotspots and topic evolution in this field, and propose development suggestions in conjunction with the 5W theory.

In this paper, the authors visualize the graph and quantify the indicators in four aspects: time series, institutional collaboration, author co-authorship, and research hotspots.

Compared to ethics of science and technology, the research results in the field of ethics of science and technology education are limited. There is still room for improvement in the low density of cooperation between authors and institutions. The research themes are focused on theoretical discussions and countermeasure research. At present, the reform of ethics of science and technology is still in its infancy and has not yet formed a perfect system for education and personnel training. It is necessary for research on the ethical theory of technology to provide theoretical support.

In the context of sustainable development strategies, it is beneficial to explore the path of pedagogical optimization of ethics of science and technology in this study. This includes the maintenance of a good research environment and the realization of a healthy development in the field of science and technology.

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness.

A survey was administered to 170 business students at an Icelandic university to measure their attitudes and perceptions toward sustainability and business ethics courses. Descriptive statistics, Mann–Whitney tests, χ² tests and multivariate regression were used for the analysis.

The results show no significant differences among participants, depending on individual and organizational factors. The authors did not find significant differences in gender, age or exposure to sustainability and business ethics courses concerning social desirability bias. Contextual solid factors can explain these results.

This study expands on previous research by examining students’ perceptions of sustainability and business ethics education in an “ethics-friendly environment” like Iceland, a new and fertile territory for business ethics education research. These elements are crucial for further research on students’ attitudes toward sustainability and business ethics and the role of this subject in university curricula.

This research aims to measure compliance in a tax experiment among students. The aim of the study is to investigate relationships between claimed behaviour in a questionnaire and actual behaviour in an experimental environment, together with different behaviours between males and females, and different age cohorts.

A total of 630 undergraduate Commerce students at a New Zealand university completed a questionnaire on attitudes towards the tax system. The students subsequently participated in a simulation experiment requiring responses to hypothetical tax evasion decisions. Individual reward payments were contingent on the outcome of these tax evasion decisions. Questionnaire responses, which captured intended behaviour, were compared with actual behaviour in the experiment.

The study finds more compliant behaviour among older students and students who have been at university longer. It also finds female students demonstrate more ethical responses in their behaviour than male students. In contrast to extant literature, it finds a positive relationship between students indicating a preference for compliant behaviour in the questionnaire, and behaviour in the experiment. This leads support for the use of Defining Issues Tests (or similar instruments that capture moral development intentions) in ethics education research, and challenges recent studies that find a gap between intended and actual behaviour.

As with all experimental research, the design is necessarily an artificial representation of the real world. Thus, the ability to generalise from this research is restricted.

Much of the research into the influence of ethics education on accounting students focuses on student claims of how they would respond in a hypothetical situation as measured by a Defining Issues Test or similar instrument, in order to provide a measure of ethical development. In contrast, this study adopts a behavioural approach. The findings indicate that Defining Issues Tests are likely to be an appropriate tool for ethics education research.

In this chapter I draw on the philosophical anthropology of Bruno Latour to propose an account of the work of research ethics. Through a consideration of research ethics as text, I explore the ways in which any such text needs to be accompanied – by people, by processes, by other voices or other texts – in order to become meaningful and then impactful for the ethnographer of education. Research ethics are thus positioned as the technological outcome of a dialogue that is prone to misunderstanding and misinterpretation, notwithstanding the strictures of the processes and policies that increasingly seek to codify the work that ethnographers do in the field. Through arguing for Latour's recent philosophical anthropology as a conceptual toolkit for the exploration of research ethics, I propose that it is research ethics as object that should be the focal point for ongoing ethnographic inquiry.

This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught in Japanese tertiary schools. Data for this research was collected from faculties that primarily teach accounting in Japanese tertiary schools in 2009. The results indicate that over 90% of accounting faculties believe that ethics should be taught within the accounting curriculum. In terms of how ethics should be delivered survey participants believed in a more holistic approach, which would encompass the benefits of teaching it as both a stand-alone course and integrating it with other relevant courses. This outcome is in direct contrast to the results obtained from previous studies undertaken outside of Japan. Of particular interest was the fact that the current survey revealed that only 55.2% of respondents actually intend to incorporate ethics into their accounting courses in the foreseeable future. This research successfully adds value to the shortage of literature existing on the perceptions of ethics education among Japanese accounting faculties.

The purpose of this paper is to closely assess the level of business ethics education in one of the Lebanese educational institutions, namely the American University of Science and Technology (AUST) through shedding light on how the Faculty of Business and Economics' curriculum is set to meet the national and regional markets' requirements of sound business education.

Descriptive, analytical and statistical analyses are used in this study.

The study reveals several factors that affect business ethics education at AUST, namely students' ethics literacy and ethical perceptions, students' attitudes towards ethical issues, ethics and personal actions, personal morality, religious and ethical business conducts. This is in addition to the impact of formal business ethics education as implemented in the university's curriculum.

Several insights could be inferred from this study. First, business ethics could be taught if a comprehensive formal and purposeful direction exists in an institution to make students internalize their perception of business ethics. Accordingly, the Faculty of Business and Economics is recommended to provide formal coverage of an ethics chapter in all business fields, and objectively expose the differences in applications as related to culture and national preferences; and third, reinforce the use of case studies on ethics dilemmas and make such studies obligatory for all majors. Another insight that is considered an important outcome of the study is its academic contribution to the few publications found on the subject matter in Lebanon and the region. Its results can be used by Middle Eastern educational institutions to analyze the reported western ethics' know how and practices and perform a series of research projects to address the differences between these two cultures in perception, applicability, sensitivity to beliefs and their influence on the way business is conducted in Lebanon and the surrounding Arab nations. Finally, this paper is an eye opener to the fact that individual's religious entity and beliefs may make a difference in the formation of ethical judgment and decision making. However, further research studies on the latter issue is needed, knowing that Lebanon is considered a mosaic religious community with 18 different official religions.

The findings presented in this research can be used by Middle Eastern as well as by Western academicians, managers, employees, and students as an eye opener to the implications of business ethics education on decision making.

The paper adds to the minimal body of knowledge of business ethics education in the Middle East; and its findings constitute a catalyst for further research on how ethics education enhances students' future decision making in the real world.

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.