Date of Award





Business, Accounting

Degree Type

Bachelor of Business Administration


Accounting and Finance Department

First Advisor

Mark James

Second Advisor

Fonda Carter

Third Advisor

Cindy Ticknor


In this study, I tested the perceived attitudes of students towards Corporate Ethics and Social Responsibility (CESR). I assessed whether students within a particular major are more or less likely to exhibit ethical reasoning compared to students within other majors. Specifically, I tested the perceived differences in stakeholder and stockholder views among accounting, business, and non-business students. I conducted the study utilizing the Perceived Role of Ethics and Social Responsibility Scale (PRESOR) while controlling for gender, age, work experience, and degree of religiosity. Results show that accounting students generally have a higher perception of stakeholder views and a lower perception of stockholder views than other business and non-business students. Other business students identify more with stakeholder views and less with stockholder views than non-business students. Lastly, non-business students associate more with stockholder views than accounting and other business students.

Included in

Accounting Commons