Ethics in the search for accounting employment: Student and recruiter perceptions

A study explores ethics in the recruiting process for accountants. Specifically, the perceptions of accounting majors about to enter the job market when faced with selected ethical dilemmas typical of the search for professional employment are examined. In addition, the perceptions of recruiters at national public accounting firms are comparatively examined. The analyses reveal that, on average, neither students nor recruiters display an inclination to take (students) or recommend taking (recruiters) actions that might be regarded as questionable. However, differences are observed in 3 of 6 posed scenarios, with the students exhibiting less certainty about refraining from specific actions that the recruiters do about not recommending them.