A study on the ethical behaviour of freshmen and senior year accountancy students of De La Salle University, Manila

Ethical behaviors of first and senior year Accountancy students of De La Salle University-Manila were compared in this study. Results showed and those who observe standards more frequently are more ethical than their counterparts. Senior were also found to be less ethical than the freshman. Stepwise regression was used to determine which independent variable affects ethical behavior. Results revealed that observance of standards, most specially school policies, and religion influence freshmen\u27s behavior. For the fourth year students, most behavior could not be explained by any of the six variables. Some of the important recommendations are to have strategies for the behavior intervention developed through college, and to have exploratory studies that identify other predicator variables to the students\u27 ethical behavior