GENDER DIFFERENCES IN DETERMINING THE ETHICAL SENSITIVITY OF FUTURE ACCOUNTING PROFESSIONALS

This paper explores possible connections between gender and the willin gness to tolerate unethical academic behavior. Data from a sample of 2 85 accounting majors at four public institutions reveal that females a re less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questio nable activities. Furthermore, females were found to be less cynical a nd less often involved in academic dishonesty. Overall, the results su pport the finding of Betz et al. (1989) that the gender socialization approach dominates the structural approach.