@incollection{,
	
					
					
					16143ABD0E34C8B1C694DF72C6215067
				,
	author={{Odunsi AdenikeOlufunmilayo} and {Kolapo.O.Odeniyi} and {Adeleke.O.Odeniyi}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2022940
}

@book{b0,
	
	
		,
	title={{The System of Profession: An Essay on the Division of Expert Labour}}
		,
	author={{
			AAbbot
		}}
		
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	year={1988}
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	publisher={University of Chicago Press}
			,
	address={Chicago}
		
	

}

@book{b1,
	
	
		,
	title={{}}
		,
	author={{
			MGReeves
		} and {
			F
		}}
		
		
			,
	year={1997}
		
	

}

@incollection{b2,
	
	
		,
	title={{Ethical Cognition of Business Students Individually and in Group}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			16
			16
			
		
	

}

@incollection{b3,
	
	
		,
	title={{Accountants Value Preference and Moral Reasoning}}
		,
	author={{
			MAbdolmohammadi
		} and {
			RBaker
		}}
		
	
	
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	journal={{Journal of Business Ethics}}
		
			69
			1
			
			,
	year={2006}
		
	

}

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	title={{Professional Codes of Ethics and Management in Nigeria}}
		,
	author={{
			AAdenubi
		}}
		
			,
	year={1999}
			,
	address={Lagos}
		
	

}

@incollection{b5,
	
	
		,
	title={{Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap}}
		,
	author={{
			NAdkins
		} and {
			RRadtke
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			51
			
			,
	year={2004}
		
	

}

@book{b6,
	
	
		,
	title={{Corporate Scandals: It's Time for Reflection in Business Schools}}
		,
	author={{
			PAdler
		}}
		
			,
	year={2002}
			,
	publisher={Academy of Management Executive}
			16
			
		
	

}

@book{b7,
	
	
		,
	title={{}}
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	author={{
			MAhmed
		} and {
			KChung
		} and {
			JEichenseher
		}}
		
		
		
			,
	year={2003}
		
	

}

@incollection{b8,
	
	
		,
	title={{Business Students' Perception of Ethics and Moral Judgement: A Cross Cultural Study}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			43
			1
			
		
	

}

@incollection{b9,
	
	
		,
	title={{The Influence of Personal and Organisational Values on Marketing Prrofessionals Ethical Behaviour}}
		,
	author={{
			IAkaah
		} and {
			DLund
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			13
			
			,
	year={2003}
		
	

}

@book{b10,
	
	
		,
	title={{Ethics in the Financial Services Business}}
		,
	author={{
			WAlalade
		}}
		
			,
	year={1997}
			,
	publisher={The CIBN Press Limited}
			,
	address={Lagos}
		
	

}

@incollection{b11,
	
	
		,
	title={{Ethics and Accounting Education}}
		,
	author={{
			&KAlam
		}}
	
	
		,
	journal={{Teaching Business Ethics}}
		
			2
			3
			
			,
	year={1998}
		
	

}

@incollection{b12,
	
	
		,
	title={{Accounting Education: Charting the Course through a Perilous}}
		,
	author={{
			WSAlbrecht
		} and {
			RJSack
		}}
		
	
	
		,
	journal={{Accounting Education Series}}
		
			16
			
			,
	year={2000}
		
	

}

@book{b13,
	
	
		,
	title={{Influence and Change: A study of Ethical Decision Making of Trainee Accountants}}
		,
	author={{
			Alison
		} and {
			K
		}}
		
		
			,
	year={1999}
		
		
			England: University of Nottingham
		
	
	,
	note={Unpublished Master's Thesis}

}

@incollection{b14,
	
	
		,
	title={{Examining Personal Values and Ethical Behaviour Perceptions between Accounting and Non-Accounting Students in the Caribbean}}
		,
	author={{
			PAlleyne
		} and {
			CCadogan-Mcclean
		} and {
			AHarper
		}}
		
		
	
	
		,
	journal={{The Accounting Educators' Journal}}
		
			
			,
	year={2013}
		
	

}

@incollection{b15,
	
	
		,
	title={{Boards of Directors and Corporate Financial Performance: A Review and Intergrative Model}}
		,
	author={{
			SAmat
		} and {
			JGworthrope
		}}
		
	
	
		,
	journal={{Journal of Management}}
		
			15
			2
			
			,
	year={2004}
		
	

}

@incollection{b16,
	
	
		,
	title={{A Longitudinal Survey of BUsiness School Graduates' Assessment of Business Ethics}}
		,
	author={{
			PArlom
		} and {
			TUlrich
		}}
		
	
	
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	journal={{Journal of Business Ethics}}
		
			7
			4
			
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	year={1988}
		
	

}

@incollection{b17,
	
	
		,
	title={{Ethics and Professionalism in Accounting Education}}
		,
	author={{
			MArmstrong
		}}
	
	
		,
	journal={{Journal of Accounting Education., Spring}}
		
			
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	year={1993}
		
	

}

@incollection{b18,
	
	
		,
	title={{Academic Major, Gender, Personal Values and Reactions to Ethical Dilemma}}
		,
	author={{
			EBaird
		} and {
			RCZelin
		} and {
			PBrennan
		}}
		
		
	
	
		,
	journal={{Journal of Business Case Studies}}
		
			2
			2
			
			,
	year={2006}
		
	

}

@incollection{b19,
	
	
		,
	title={{Personal Values and Ethical View Points of Accounting Majors: How Do They Compare to Other Students}}
		,
	author={{
			JBaird
		} and {
			RCZelin
		}}
		
	
	
		,
	journal={{Journal of Legal, Ethical and Regulatory Issues}}
		
			10
			2
			
			,
	year={2007}
		
	

}

@incollection{b20,
	
	
		,
	title={{Pioneering in Ethics Teaching: The Case of Management Accounting in Universities in the British Isles}}
		,
	author={{
			RBampton
		} and {
			CJCowton
		}}
		
	
	
		,
	journal={{Teaching Business Ethics}}
		
			6
			3
			
			,
	year={2002}
		
	

}

@incollection{b21,
	
	
		,
	title={{The Relationship of DIT and Behaviour: A Replication}}
		,
	author={{
			DBay
		} and {
			RGreenberg
		}}
		
	
	
		,
	journal={{Issues in Accounting Education}}
		
			16
			3
			
			,
	year={2001}
		
	

}

@incollection{b22,
	
	
		,
	title={{Accounting Students as Surrogates for Accounting Professionals when Studying Ethical Dilemmas A Cautionary Note}}
		,
	author={{
			DFBean
		} and {
			JAquila
		}}
		
	
	
		,
	journal={{Teaching Business Ethics}}
		
			7
			3
			
			,
	year={2003}
		
	

}

@book{b23,
	
	
		,
	title={{Accounting Ethics Courses: A professional Necessity. Retrieved Ethical Values and Perception of Accounting Students in Southwestern Nigeria}}
		,
	author={{
			DBean
		} and {
			RBernardi
		}}
		
		
		
			,
	year={2005. December 2005}
		
	

}

@incollection{b24,
	
	
		,
	title={{Accounting Ethics Courses: Do They Work?}}
		,
	author={{
			DBean
		} and {
			RBernardi
		}}
		
	
	
		,
	journal={{The Certified Public Accountants Journal}}
		
			77
			
			,
	year={2007}
		
	

}

@incollection{b25,
	
	
		,
	title={{Practical Consideration for Using Exploratory Factor Analysis in Education Research}}
		,
	author={{
			ABeavers
		} and {
			WLounsbury
		} and {
			JRichards
		} and {
			WHuck
		} and {
			JSkolitis
		} and {
			L
		}}
		
		
		
		
		
	
	
		,
	journal={{Practical Assement, Research and Evaluation}}
		
			6
			18
			,
	year={2013}
		
	

}

@incollection{b26,
	
	
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	title={{Comparative Fit Indices in Structural Models}}
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	author={{
			PBentler
		}}
	
	
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			88
			
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	year={1990}
		
	

}

@incollection{b27,
	
	
		,
	title={{Gender Differences in Procilivity for Unethical Behaviour}}
		,
	author={{
			MBetz
		} and {
			DSConnell
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			8
			
			,
	year={2000}
		
	

}

@book{b28,
	
	
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	title={{The Role of Personality Factors in Engineering Students Ethical decisions}}
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	author={{
			DBiaraktarova
		} and {
			AWoodcock
		}}
		
		
			,
	year={2014}
		
	

}

@book{b29,
	
	
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	title={{The Changing Face of the Accounting Profession in Australia}}
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	author={{
			BBirrell
		}}
		
			,
	year={2006. November}
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	publisher={Certified Public Accountants Australia}
		
	

}

@book{b30,
	
	
		,
	title={{}}
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	author={{
			CBlanthorne
		} and {
			SKovar
		} and {
			DFisher
		}}
		
		
		
			,
	year={2007}
		
	

}

@incollection{b31,
	
	
		,
	title={{Accounting Educators Opinions about Ethics in the Curriculum: An Extensive View}}
	
	
		,
	journal={{Issues in Accounting Education}}
		
			22
			3
			
		
	

}

@incollection{b32,
	
	
		,
	title={{Accounting Educators' Opinions about Ethics in Curriculum: An Extensive View}}
		,
	author={{
			CBlanthorne
		} and {
			SKover
		} and {
			DFisher
		}}
		
		
	
	
		,
	journal={{Issues in Accounting Education}}
		
			22
			3
			
			,
	year={2007}
		
	

}

@incollection{b33,
	
	
		,
	title={{Influence of Ethics Instruction, Religiosity and Intelligence on Cheating Behaviour}}
		,
	author={{
			JBloodgood
		} and {
			WTunley
		} and {
			PMudrack
		}}
		
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			82
			3
			
			,
	year={2008}
		
	

}

@incollection{b34,
	
	
		,
	title={{Business Students and Ethics: A Meta-Analysis}}
		,
	author={{
			CBorkowsi
		} and {
			&YUrgas
		}}
		
	
	
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	journal={{Journal of Business Ethics}}
		
			17
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}

@book{b35,
	
	
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	title={{Excellence in Business}}
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			CBovee
		} and {
			JThrill
		} and {
			MMescon
		}}
		
		
		
			,
	year={2006}
			,
	publisher={Pentice Hall}
			,
	address={New jersey}
		
	

}

@incollection{b36,
	
	
		,
	title={{The Social Relevance of Ethics Education in a Globalising Era: From Individual Dilemmas to Systematic Crisis}}
		,
	author={{
			GBoyce
		}}
	
	
		,
	journal={{Critical Perspective on Accounting}}
		
			19
			
			,
	year={2008}
		
	

}

@incollection{b37,
	
	
		,
	title={{Our Ethical Foundations}}
		,
	author={{
			JBrackner
		}}
	
	
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	year={1993}
		
	

}

@book{b38,
	
	
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	title={{A Framework for Teaching Ethics and Values in Accounting Courses}}
		,
	author={{
			KBrands
		}}
		
		
			,
	year={2010. July 6, 2010}
		
	

}

@book{b39,
	
	
		,
	title={{Alternative Ways of Assessing Model Fit}}
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	author={{
			MBrowne
		} and {
			RCudeck
		}}
		
		
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	year={1993}
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	publisher={Sage}
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	address={Newbury Park, CA}
		
	

}

@book{b40,
	
	
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	title={{Business Ethics and Values: Individual Corporate and International Perspectives}}
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	author={{
			CFisher
		} and {
			ALovell
		}}
		
		
			,
	year={2009}
			,
	publisher={Pearson Education Ltd}
			,
	address={Edinburgh Gate}
		
	

}

@incollection{b41,
	
	
		,
	title={{The Relationship between Political Attitude and Moral Judgement: Examining the Validity of the Defining Issues Test}}
		,
	author={{
			DGFisher
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			JSweeney
		}}
		
	
	
		,
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			17
			8
			
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}

@incollection{b42,
	
	
		,
	title={{Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management}}
		,
	author={{
			MFisher
		} and {
			KRosenzweig
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			14
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	year={1995}
		
	

}

@incollection{b43,
	
	
		,
	title={{Evaluating Structural Equation Models with Unobservable Variables and Measurements Error}}
		,
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		} and {
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}

@incollection{b44,
	
	
		,
	title={{A Model of Decision Making Incorporating Ethical Values}}
		,
	author={{
			DFritzsche
		}}
	
	
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	journal={{Journal of Business Ethics}}
		
			24
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	year={1991}
		
	

}

@book{b45,
	
	
		,
	title={{Business Ethics: A Global and Managerial Perspective}}
		,
	author={{
			DJFritzsche
		}}
		
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	year={2004}
			,
	publisher={Mc Graw-Hill Irwin}
			,
	address={BUrr Ridge IL}
		
	

}

@incollection{b46,
	
	
		,
	title={{The Moral Awareness of Future Accounting and Business Professionals. The implication of a Gender}}
		,
	author={{
			EGammie
		} and {
			BGammie
		}}
		
	
	
		,
	journal={{Pacific Account Review}}
		
			21
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			,
	year={2009}
		
	

}

@incollection{b47,
	
	
		,
	title={{Enchancing the Ability of Business Students to Recognize Ethical Issues: An Empirical Assessment of the Effectiveness of a course in Business Ethics}}
		,
	author={{
			FGautschi
		} and {
			TJones
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			17
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	year={1998}
		
	

}

@incollection{b48,
	
	
		,
	title={{A Cross Cultural Comparison of Deliberative Reasoning of Canadian and Chinese Accounting Students`}}
		,
	author={{
			LGe
		} and {
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		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			82
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	year={2008}
		
	

}

@incollection{b49,
	
	
		,
	title={{An Examination of the Difference between Personal Values and Value type of Female and Male Accounting and Non Accounting Majors}}
		,
	author={{
			DGiacomino
		} and {
			MDAkers
		}}
		
	
	
		,
	journal={{Issues in Accounting Education}}
		
			13
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	year={1998}
		
	

}

@incollection{b50,
	
	
		,
	title={{Remembering Larry}}
		,
	author={{
			CGilligan
		}}
	
	
		,
	journal={{Journal of Moral Education}}
		
			27
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	year={1998}
		
	

}

@incollection{b51,
	
	
		,
	title={{The Ethical Behaviour of Nigerian Business Students: A study of Undergraduate Students in Business Schools}}
		,
	author={{
			OGloria
		}}
	
	
		,
	journal={{Arabian Journal of Business Schools}}
		
			3
			1
			,
	year={2011}
		
	

}

@incollection{b52,
	
	
		,
	title={{Accounting Education, Sustainability and Public Intetrest}}
		,
	author={{
			RGray
		} and {
			DCollison
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			13
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	year={2002}
		
	

}

@incollection{b53,
	
	
		,
	title={{Are Academics Committed to Accounting Ethics Education}}
		,
	author={{
			SGunz
		} and {
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			17
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	year={1998}
		
	

}

@incollection{b54,
	
	
		,
	title={{A Comparison of the Ethics of Business Students: Stated Behaviour versus Actual Behaviour}}
		,
	author={{
			SGupta
		} and {
			DCunningham
		} and {
			AArya
		}}
		
		
	
	
		,
	journal={{Journal of Legal, Ethical and Regulatory Issues}}
		
			2
			
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	year={2009}
		
	

}

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}

@incollection{b56,
	
	
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	title={{Ethics in the South African Public Sector}}
		,
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			SHanekom
		}}
	
	
		,
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	title={{Faithlines: Muslim Conceptions of Islam and Society}}
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	year={2002}
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	publisher={Oxford University Press}
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	address={Karachi}
		
	

}

@incollection{b58,
	
	
		,
	title={{Should We Teach Ethics in Accounting Education?}}
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	author={{
			LHelps
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}

@incollection{b59,
	
	
		,
	title={{Initial Evidence on the Impact of Integrating Ethics into Accounting Education}}
		,
	author={{
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			SJones
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	journal={{Issues in Accounting Education}}
		
			6
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	year={1991}
		
	

}

@incollection{b60,
	
	
		,
	title={{Consideration of the Roles of Quaxiin the Ethical Judgemednt of Chinese Managers}}
		,
	author={{
			CHo
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			KRedfern
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	journal={{Journal of Business Etthics}}
		
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	year={2010}
		
	

}

@incollection{b61,
	
	
		,
	title={{Ethical Correlates of Role Conflict and Ambiguity in Marketing: The Mediating Role of Cognitive Moral Development}}
		,
	author={{
			FHo
		} and {
			SVitell
		} and {
			JBarnes
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		}}
		
		
		
	
	
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}

@incollection{b62,
	
	
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	title={{Ethical Development of Accounting Students and Public Accounting Practitioners in Taiwan}}
		,
	author={{
			SHo
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		,
	journal={{Research on Accounting Ethics}}
		
			3
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	year={1997}
		
	

}

@incollection{b63,
	
	
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	title={{Personal Business Ethics: Managers Vs Managers to Be}}
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}

@incollection{b64,
	
	
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	title={{A Structural Equation Test of the Values Attitude Behaviour Hierarchy}}
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}

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	title={{Somebody Out There Doesn't Like Us. A Study Of the Position and Respect of Business Ethics at Schools of Business Adminstration}}
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	journal={{Journal of Business Ethics}}
		
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	year={1999}
		
	

}

@book{b66,
	
	
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	title={{Confirmatory Factor Analysis}}
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	author={{
			RHoyle
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	year={2000}
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	publisher={Academic Press}
			,
	address={New York}
		
	

}

@incollection{b67,
	
	
		,
	title={{Cutoff Criteria for Fit Indexes in Covariance Structure Analysis: Conventional Criteria Versus New Alternatives}}
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	author={{
			LHu
		} and {
			MBentler
		}}
		
	
	
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	journal={{Structural Equation Modeling: A Multidisciplinary Journal}}
		
			6
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	year={1999}
		
	

}

@incollection{b68,
	
	
		,
	title={{Ethics in Accounting: Values Education without indoctrination}}
		,
	author={{
			HHuss
		} and {
			DPatterson
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	journal={{Journal of Business Ethics}}
		
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	year={1993}
		
	

}

@incollection{b69,
	
	
		,
	title={{A Baseline Assessment of Moral Development :Accounting, Other Business and Non-Business Students}}
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	author={{
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			JKrancher
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}

@book{b70,
	
	
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	title={{The Future of Business}}
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			J
		} and {
			GLMcdaniel
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	year={2002}
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	publisher={South Western College Publishing}
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	address={USA}
		
	

}

@incollection{b71,
	
	
		,
	title={{Do Accounting Graduates' Skills Meet the Expectations of Employers? A matter of Convergence or Divergence Accounting Education}}
		,
	author={{
			BJackling
		} and {
			PLange
		}}
		
	
	
		,
	journal={{An International Journal}}
		
			18
			4
			
			,
	year={2009}
		
	

}

@incollection{b72,
	
	
		,
	title={{Professional Accounting Bodies' Perceptions of Ethical Issues, Causes of Ethical Failures and Ethics Education}}
		,
	author={{
			BJackling
		} and {
			LPCooper
		} and {
			SDellaportas
		}}
		
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			22
			9
			
			,
	year={2007}
		
	

}

@book{b73,
	
	
		,
	title={{Ethical Development of Accounting Students, Non-Accounting Business Students and Liberal Art Students. . Issues in Accounting Education}}
		,
	author={{
			CJeffrey
		}}
		
			,
	year={1993}
			
		
	

}

@incollection{b74,
	
	
		,
	title={{Religious Orientations in Moral Development}}
		,
	author={{
			CCJi
		}}
	
	
		,
	journal={{Journal of Psychology and Christianity}}
		
			23
			1
			
			,
	year={2004}
		
	

}

@incollection{b75,
	
	
		,
	title={{}}
		,
	author={{
			CEJoad
		}}
	
	
		,
	journal={{Philosophy. New York: Facwett World Library}}
		
			,
	year={1962}
		
	

}

@incollection{b76,
	
	
		,
	title={{Ethical Decision Making by Individuals in Organisations: An Issue Contigent Model}}
		,
	author={{
			TJones
		}}
	
	
		,
	journal={{Academy of Management Review}}
		
			79
			
			,
	year={1991}
		
	

}

@incollection{b77,
	
	
		,
	title={{On the Estimation of Polychoric Correlations and their Asymptotic Covariance Matrix}}
		,
	author={{
			KJoreskog
		}}
	
	
		,
	journal={{Psychometrika}}
		
			
			,
	year={1994}
		
	

}

@incollection{b78,
	
	
		,
	title={{An Index of Factorial Simplicity}}
		,
	author={{
			HKaiser
		}}
	
	
		,
	journal={{Psychometrika}}
		
			
			,
	year={1974}
		
	

}

@incollection{b79,
	
	
		,
	title={{Effect of Personal Values on Auditors Ethical Decisions : A Comparison of Pakistani and Turkish Professiona}}
		,
	author={{
			SKaracar
		} and {
			RGohar
		} and {
			AMehmat
		} and {
			CSayin
		}}
		
		
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			88
			
			,
	year={2009}
		
	

}

@incollection{b80,
	
	
		,
	title={{Ethical Orientation of Future Greek Business People: Is Anomia Responsible for Deviant Ethical Attitudes?}}
		,
	author={{
			EKarassavidou
		} and {
			&NGlaveli
		}}
		
	
	
		,
	journal={{Business Ethics: A European Review}}
		
			16
			2
			
			,
	year={2007}
		
	

}

@book{b81,
	
	
		,
	title={{An Examination of Moral Reasoning of Accounting Students}}
		,
	author={{
			PTKelly
		}}
		
			,
	year={2004}
		
		
			Connecticut: University of Connecticut
		
	
	,
	note={Phd. Thesis}

}

@incollection{b82,
	
	
		,
	title={{Importance and Approaches to Incorporating Ethics into the Accounting Classroom}}
		,
	author={{
			DKerr
		} and {
			LSmith
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			14
			12
			
			,
	year={1995}
		
	

}

@incollection{b83,
	
	
		,
	title={{Graduate Student's Perception of Business Ethics and Capitalism: A Study in Malaysian Universities}}
		,
	author={{
			KKhalizani
		} and {
			SSyed-Omar
		} and {
			KKhalisanni
		}}
		
		
	
	
		,
	journal={{International Journal of Educattion Administration and policy Studies}}
		
			3
			6
			
			,
	year={2011}
		
	

}

@incollection{b84,
	
	
		,
	title={{Are the Effect of Accounting Ethics Intervention Transitory or Persistent?}}
		,
	author={{
			RMLagrone
		} and {
			E
		} and {
			WRDavis
		} and {
			J
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting Education}}
		
			14
			13
			
			,
	year={1996}
		
	

}

@incollection{b85,
	
	
		,
	title={{A Model of Auditors' Ethical Decision Making Process}}
		,
	author={{
			JLampe
		} and {
			DWFinn
		}}
		
	
	
		,
	journal={{Auditing: A Journal of Practice and Theory}}
		
			11
			
			,
	year={1992}
		
	
	,
	note={supplement}

}

@incollection{b86,
	
	
		,
	title={{Value. Value type andMoral Reasoning of MBA Students'}}
		,
	author={{
			GLan
		} and {
			MGowing
		} and {
			MKing
		}}
		
		
	
	
		,
	journal={{Business Ethics: A European Review}}
		
			19
			2
			
			,
	year={2010}
		
	

}

@incollection{b87,
	
	
		,
	title={{A Comparison of Personal Values of Chinese Accounting Practitioners and Students'}}
		,
	author={{
			GLan
		} and {
			.ZMa
		} and {
			JCao
		} and {
			HZang
		}}
		
		
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			88
			1
			
			,
	year={2009}
		
	

}

@incollection{b88,
	
	
		,
	title={{Moral Reasoning of Business, Nursing and Liberal Arts Students'}}
		,
	author={{
			GLan
		} and {
			SMcmahon
		} and {
			NKing
		} and {
			FRieger
		}}
		
		
		
	
	
		,
	journal={{Journal of International Business and Economic Research}}
		
			1
			
			,
	year={2003}
		
	

}

@incollection{b89,
	
	
		,
	title={{Accounting Graduates' Perceptions of Skills Emphasis in Undergraduate Courses: An Investigation from Two Victorian Universities}}
		,
	author={{
			PDLange
		} and {
			BJackling
		} and {
			AMGut
		}}
		
		
	
	
		,
	journal={{Accounting & Finance}}
		
			
			,
	year={2006}
		
	

}

@book{b90,
	
	
		,
	title={{}}
		,
	author={{
			HLangenderfer
		} and {
			JRockness
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			,
	year={1989}
		
	

}

@incollection{b91,
	
	
		,
	title={{Intergrating Ethics into Accounting Curriculum: Issues, Problems and Solutions}}
	
	
		,
	journal={{Issues in Accounting Education}}
		
			4
			
		
	

}

@incollection{b92,
	
	
		,
	title={{Latent Class Analysis of Lifestyle Characteristics and Health Risk Behaviour among College Youth}}
		,
	author={{
			MLaska
		} and {
			KPash
		} and {
			KLust
		} and {
			MStory
		} and {
			EEhlinger
		}}
		
		
		
		
	
	
		,
	journal={{Prevention Science}}
		
			10
			
			,
	year={2009}
		
	

}

@incollection{b93,
	
	
		,
	title={{Corporate Social Performance, Stakeholder Orientation and Organizational Moral Development}}
		,
	author={{
			JLodgson
		} and {
			KYuthas
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			16
			
			,
	year={1997}
		
	

}

@incollection{b94,
	
	
		,
	title={{Ethical Perception : An Empirical Assessment of the Influence of Business Education, Culture and Demographic Factors}}
		,
	author={{
			YLopez
		} and {
			PRechner
		} and {
			JOlson-Buchanan
		}}
		
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			60
			4
			
			,
	year={2005}
		
	

}

@book{b95,
	
	
		,
	title={{Mental Health and Religion}}
		,
	author={{
			KMLowenthal
		}}
		
			,
	year={1995}
			,
	publisher={Chapman and Hall}
			,
	address={London}
		
	

}

@book{b96,
	
	
		,
	author={{
			TLucey
		}}
		,
	title={{Management Accounting}}
				Hampshire
		
			,
	publisher={DP Publications}
			,
	year={1983}
		
	
	,
	note={1st ed.}

}

@incollection{b97,
	
	
		,
	title={{Comparative Analysis of Attitudes towards Business Ethics: USA and Russia}}
		,
	author={{
			MLudlum
		} and {
			SMoskalionev
		}}
		
	
	
		,
	journal={{Economics Sciences : Scholar Papers}}
		
			2
			12
			
			,
	year={2003}
		
	

}

@incollection{b98,
	
	
		,
	title={{An Investigation into the Attitudes of Business and Non-Business Uni versity Students Towards}}
		,
	author={{
			JLumsden
		} and {
			OFatoki
		}}
		
	
	
		,
	journal={{Business Ethics in South Africa. Anthropologist}}
		
			15
			3
			
			,
	year={2013}
		
	

}

@incollection{b99,
	
	
		,
	title={{Business Students Cheating in Classroom and their Propensity to Cheat in the Real World a Study of Ethicality and Practicality in China}}
		,
	author={{
			ZMa
		}}
	
	
		,
	journal={{Asian Journal of Business Ethics}}
		
			2
			
			,
	year={2013}
		
	

}

@incollection{b100,
	
	
		,
	title={{Survey of Time Devoted to Ethics in Accounting Programs in North American Colleges and Universities}}
		,
	author={{
			LMadison
		} and {
			JSchmidt
		}}
		
	
	
		,
	journal={{Issues in Acounting Education}}
		
			21
			2
			
			,
	year={2006}
		
	

}

@incollection{b101,
	
	
		,
	title={{How to Factor-analyze Your Data Right: Do's, Dont's and How-to's}}
		,
	author={{
			MMatsunaga
		}}
	
	
		,
	journal={{International Journal of Psychological Research}}
		
			3
			1
			
			,
	year={2010}
		
	

}

@incollection{b102,
	
	
		,
	title={{An Empirical Investigation of a General Theory of Marketing Ethics}}
		,
	author={{
			MMayo
		} and {
			LMarks
		}}
		
	
	
		,
	journal={{Journal of the Academy of Marketing Science}}
		
			18
			2
			
			,
	year={1990}
		
	

}

@incollection{b103,
	
	
		,
	title={{Situational Ethics: An Empirical Study of Differentiators of Students Attitudes}}
		,
	author={{
			CMcnicholis
		} and {
			TZimmerer
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			4
			3
			
			,
	year={1985}
		
	

}

@incollection{b104,
	
	
		,
	title={{The Accounting Ethics Course Reconsidered}}
		,
	author={{
			WMiller
		} and {
			DBecker
		} and {
			Pernsteiner
		}}
		
		
	
	
		,
	journal={{Global Perspective on Accounting Education}}
		
			11
			
			,
	year={2014}
		
	

}

@incollection{b105,
	
	
		,
	title={{A Sustainable Approach to}}
		,
	author={{
			KMiner
		}}
	
	
		,
	journal={{Business Ethics. A European Review}}
		
			11
			137
			,
	year={2002}
		
	

}

@book{b106,
	
	
		,
	title={{Ethical Obligation and Decision Making in Accounting: Text and Cases}}
		,
	author={{
			SMintz
		} and {
			RMorris
		}}
		
		
			,
	year={2007}
			,
	publisher={McGraw-Hill Irwin}
			,
	address={New York}
		
	

}

@incollection{b107,
	
	
		,
	title={{Accounting Knowledge and Skills and the Challenges of a Global Business Environment}}
		,
	author={{
			EKMohamed
		} and {
			SLashine
		}}
		
	
	
		,
	journal={{Managerial Finance}}
		
			29
			7
			
			,
	year={2003}
		
	

}

@incollection{b108,
	
	
		,
	title={{After Andersen: An Experience of Integrating Ethics into Undergraduate Accountancy Education}}
		,
	author={{
			DMolyneaux
		}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			54
			
			,
	year={2004}
		
	

}

@incollection{b109,
	
	
		,
	title={{Ethical Value System: A Typology}}
		,
	author={{
			SMusser
		} and {
			EOrke
		}}
		
	
	
		,
	journal={{Journal of Applied Behavioural Science}}
		
			28
			3
			
			,
	year={1992}
		
	

}

@book{b110,
	
	
		,
	title={{A General Structural Equation Model with Dichotomous Ordered Categorical and Continuous Latent Variables Indicators}}
		,
	author={{
			BMuthen
		}}
		
			,
	year={1984}
		
	

}

@incollection{b111,
	
	
		,
	title={{}}
	
	
		,
	journal={{Psychometrika}}
		
			49
			
		
	

}

@incollection{b112,
	
	
		,
	title={{The Development of Heavy Drinking from Age 18 to 37 in a}}
		,
	author={{
			BMuthen
		} and {
			LMuthen
		}}
		
	
	
		,
	journal={{Journal Study of Alcohol}}
		
			61
			
			,
	year={2000}
		
	

}

@book{b113,
	
	
		,
	author={{
			WNeuman
		}}
		,
	title={{Social Research Methods: Qualitative and Quantitative Approaches}}
				Toronto
		
			,
	publisher={Pearson}
			,
	year={2006}
		
	

}

@incollection{b114,
	
	
		,
	title={{A Comparison of Ethical Perceptions of Business and Engineering Majors}}
		,
	author={{
			PO'clock
		} and {
			MOkleshan
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			12
			9
			
			,
	year={1993}
		
	

}

@incollection{b115,
	
	
		,
	title={{A Framework for Teaching Business Ethics}}
		,
	author={{
			AOddo
		}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			16
			3
			
			,
	year={1997}
		
	

}

@incollection{b116,
	
	
		,
	title={{An Empirical Analysis of the Postive Impact of Ethics Teaching on Accountancy Students}}
		,
	author={{
			O?leary
		}}
	
	
		,
	journal={{An International Journal}}
		
			18
			4
			
			,
	year={2009}
		
	

}

@incollection{b117,
	
	
		,
	title={{Ethics and Religion: An Empirical Test of a Multidimensional Model}}
		,
	author={{
			KParboteeah
		} and {
			MHoegl
		} and {
			JCullen
		}}
		
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			80
			2
			
			,
	year={2008}
		
	

}

@incollection{b118,
	
	
		,
	title={{College Courses in Ethics: Do They Really make a Difference?}}
		,
	author={{
			SPeppas
		} and {
			BDiskin
		}}
		
	
	
		,
	journal={{International Journal of Educational Management}}
		
			15
			7
			
			,
	year={2001}
		
	

}

@book{b119,
	
	
		,
	title={{Making Sense of Factors Analysis: The Use of Factor Analysis for Instrument Development in Healthcare Research}}
		,
	author={{
			MPett
		} and {
			NLackey
		} and {
			JSullivan
		}}
		
		
		
			,
	year={2003}
			,
	publisher={Sage Publication INC}
			,
	address={Thousand Oaks}
		
	

}

@book{b120,
	
	
		,
	title={{Ethics: A Mordern Version of its Classic Themes}}
		,
	author={{
			LPolo
		}}
		
			,
	year={2008}
			,
	publisher={Sinag-tala Publishers}
			,
	address={Makati}
		
	

}

@incollection{b121,
	
	
		,
	title={{Can Ethics Be Taught in Accounting}}
		,
	author={{
			LPonemon
		}}
	
	
		,
	journal={{Journal of Accounting Education}}
		
			11
			2
			
			,
	year={1993}
		
	

}

@incollection{b122,
	
	
		,
	title={{Accounting Education and Ethical Development: The Influence of Liberal Learning on Students and Alumni in Accounting Practice}}
		,
	author={{
			LPonemon
		} and {
			AGlazer
		}}
		
	
	
		,
	journal={{Issues in Accounting Education}}
		
			5
			
			,
	year={1990}
		
	

}

@incollection{b123,
	
	
		,
	title={{Attitudes Towards Business Ethics of Future Managers in the U.S. and Israel}}
		,
	author={{
			JPreble
		} and {
			AReichel
		}}
		
	
	
		,
	journal={{Journal of Business ETthics}}
		
			7
			12
			
			,
	year={1988}
		
	

}

@book{b124,
	
	
		,
	title={{Following Kohlberg: Liberalism and the Practice of Democractic Community}}
		,
	author={{
			DReed
		}}
		
			,
	year={1997}
			,
	publisher={University of Notre Dame Press}
			,
	address={Indiana}
		
	

}

@incollection{b125,
	
	
		,
	title={{The Effect of Individual Difference Factor on the Acceptability of Ethical and Unethical Workplace Behaviours}}
		,
	author={{
			MReiss
		} and {
			KMitra
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			17
			14
			
			,
	year={1998}
		
	

}

@book{b126,
	
	
		,
	title={{Moral Development: Advances in Research}}
		,
	author={{
			JRRest
		}}
		
			,
	year={1986}
			,
	publisher={Praeger}
			,
	address={New York}
		
	

}

@incollection{b127,
	
	
		,
	title={{A Neo Kohlbergian Approach: The DIT and Scheme Theory}}
		,
	author={{
			JRest
		} and {
			MBebeau
		} and {
			SThoma
		}}
		
		
	
	
		,
	journal={{Educational Psychology Review}}
		
			11
			4
			
			,
	year={1999}
		
	

}

@incollection{b128,
	
	
		,
	title={{Assessing Ethics Education Needs in the MBA Program}}
		,
	author={{
			CHRichards
		} and {
			JGilbert
		} and {
			JRHarris
		}}
		
		
	
	
		,
	journal={{Teaching Business Ethics}}
		
			6
			
			,
	year={2002}
		
	

}

@book{b129,
	
	
		,
	title={{Ethics and Professionalism: The CPA Industry}}
		,
	author={{
			TMRobert
		}}
		
		
			,
	year={1990. February 4, 2008}
		
	
	,
	note={Retrieved}

}

@incollection{b130,
	
	
		,
	title={{Ethics, Moral Development and Accountannts in Training}}
		,
	author={{
			VRogers
		} and {
			ASmith
		}}
		
	
	
		,
	journal={{Teaching Business Ethics}}
		
			5
			1
			
			,
	year={2001}
		
	

}

@book{b131,
	
	
		,
	title={{The Nature of Human Values}}
		,
	author={{
			MRokeach
		}}
		
			,
	year={1973}
			,
	publisher={The Free Press}
			,
	address={New York}
		
	

}

@incollection{b132,
	
	
		,
	title={{Post-Enron Malpractice Worries on the Rise}}
		,
	author={{
			GRussell
		}}
	
	
		,
	journal={{Accounting Today}}
		
			17
			13
			
			,
	year={2003}
		
	

}

@incollection{b133,
	
	
		,
	title={{Accounting Educators Role in Corporate Melfesance: Its Time for a New Curriculum}}
		,
	author={{
			KRussell
		} and {
			LSmith
		}}
		
	
	
		,
	journal={{Strategic Finance}}
		
			85
			6
			
			,
	year={2003}
		
	

}

@incollection{b134,
	
	
		,
	title={{An Exploratory Study of Impact of Malaysian Ethics Education on Ethical Sensitivity}}
		,
	author={{
			MSaat
		} and {
			SPorter
		} and {
			GWoodbine
		}}
		
		
	
	
		,
	journal={{Journal of Business Ethics Education}}
		
			7
			
			,
	year={2010}
		
	

}

@book{b135,
	
	
		,
	title={{Correlates of Religious Orientation, Religiosity and Moral Judgement. Counselling and Values}}
		,
	author={{
			GSapp
		} and {
			SGladdings
		}}
		
		
			,
	year={1989}
			33
			
		
	

}

@incollection{b136,
	
	
		,
	title={{Universals in the Content and Structure of Values, Theoretical Advances and Empirical Test in 20 countries}}
		,
	author={{
			SSchwartz
		}}
	
	
		,
	journal={{Advances in Experimental Pschology}}
		
			25
			
			,
	year={1992}
		
	

}

@incollection{b137,
	
	
		,
	title={{The New Theory of the Firm}}
		,
	author={{
			AScott
		} and {
			RLyman
		}}
		
	
	
		,
	journal={{American Economic Review}}
		
			80
			
			,
	year={1986}
		
	

}

@incollection{b138,
	
	
		,
	title={{Effects of Personal Values on}}
		,
	author={{
			WShafer
		} and {
			RMorris
		} and {
			AKetchand
		}}
		
		
	
	
		,
	journal={{Auditors Ethical Decisions. Accounting, Auditing and Accountability Journal}}
		
			14
			3
			
			,
	year={2001}
		
	

}

@incollection{b139,
	
	
		,
	title={{An Analysis of Factors Affecting the Cognitive Moral Development of Auditors and Auditing Students}}
		,
	author={{
			MShaub
		}}
	
	
		,
	journal={{Journal of Accounting Education}}
		
			12
			1
			
			,
	year={1994}
		
	

}

@incollection{b140,
	
	
		,
	title={{An Exploratory Study Assessing the Effectiveness of a Professional Responsibility Course}}
		,
	author={{
			TMShawver
		}}
	
	
		,
	journal={{Global Perspectives on Accounting Education}}
		
			3
			6
			
			,
	year={1990}
		
	

}

@book{b141,
	
	
		,
	title={{Ethics in Criminal Justice Education}}
		,
	author={{
			LSherman
		}}
		
			,
	year={1982}
			,
	publisher={Hastings Center}
			,
	address={New York}
		
	

}

@book{b142,
	
	
		,
	title={{Can Our Students Recognize and Resolve Ethical Dilemmas?}}
		,
	author={{
			LShuman
		} and {
			MSindelar
		} and {
			MBesterfield-Sacre
		} and {
			RMiller
		} and {
			BOlds
		} and {
			CMitcham
		}}
		
		
		
		
		
		
			,
	year={2004}
		
		
			America society for Engineering Education Annual conference and Exposition. Salt-Lake
		
	

}

@incollection{b143,
	
	
		,
	title={{Professional Claims and the State of Uk Professional Accounting Education: Some Evidence}}
		,
	author={{
			PSikka
		} and {
			CHaslam
		} and {
			OKyriacou
		} and {
			DAgrizzi
		}}
		
		
		
	
	
		,
	journal={{An International Journal}}
		
			16
			1
			
			,
	year={2007}
		
	

}

@incollection{b144,
	
	
		,
	title={{The Measurement of Job Characteristics}}
		,
	author={{
			PSims
		} and {
			ASzilagyi
		} and {
			RKeller
		}}
		
		
	
	
		,
	journal={{Academy of Management Journal}}
		
			
			,
	year={1979. June, 19}
		
	

}

@incollection{b145,
	
	
		,
	title={{Teaching Business Ethics: A Case Study of an Ethics across the Curriculum Policy}}
		,
	author={{
			RLSims
		}}
	
	
		,
	journal={{Teaching Business Ethics}}
		
			4
			
			,
	year={2000}
		
	

}