20.500.12556/RUL-168265 Who enrolls in accounting? ethical predispositions of undergraduate accounting students Business ethics has become a vital concern around the world following corporate scandals that, among other serious consequences, have affected the reputation of accountants. To rebuild ethical behavior and public trust, effective integration of ethics into accounting curricula is gaining importance. This study contributes to the efficiency of such educational efforts by examining the ethical predispositions of accounting students compared to those in other business majors. Utilizing the Multidimensional Ethics Scale (MES), the study measures the impact of five moral philosophies on moral judgment. Although no differences in moral judgment were found between accounting students and students undertaking other business majors, the study reveals specific ethical predispositions of accounting students, specifically a greater influence of egoism and contractualism on their moral judgment. Additionally, the study finds that relativism significantly impacts the moral judgment of all business students, not limited to those specializing in accounting. These results are essential for accounting education, as understanding ethical predispositions can guide the tailoring of ethics education within accounting curricula. The aim of ethics education is to guide students to achieve the highest level of cognitive moral development where their moral judgment is based on own beliefs, beyond the perspective of society, culture, family, peers and self-interest. accounting teaching ethics accounting education moral judgment multidimensional ethics scale ethical predispositions ethics education računovodstvo poučevanje etika true false true Angleški jezik Slovenski jezik Članek v reviji 2025-04-07 11:26:50 2025-04-07 11:26:55 2025-04-08 04:02:34 0000-00-00 00:00:00 2025 0 0 11 str. art. 100966 Vol. 71 Jun. 2025 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 0748-5751 10.1016/j.jaccedu.2025.100966 231414531 1-s2.0-S074857512500017X-main.pdf 1-s2.0-S074857512500017X-main.pdf 1 CD56A5717F6A08C1CA0A68F2A9CE96B2 6ab809cc2c7716497d488ebe81e9ef87c565d0adcfab37629c5204b1c634ae6e ab3002bb-1391-11f0-b232-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=201409 https://www.sciencedirect.com/science/article/pii/S074857512500017X 0 8ed65af2-1391-11f0-b232-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=201408 Ekonomska fakulteta 0 0 0