Abstract:

The importance of ethics elements in workplace has been addressed in existing literature (Maertz, Philipp & Jill, 2014; McMurray, Dutton & Richard, 2016; Low, Botes, Dela Rue & Allen, 2016).   According to the study by McMurray et al. (2016), personal attitude is one of the important elements that employers may consider when they recruit graduates.  Low et al. (2016) studied employers’ perceived importance of graduates’ attributes in the accounting field, and the findings provided evidence that employers perceived high importance of ethical awareness of accounting graduates.  Several studies discussed students’ readiness for entering workplace (Gysbers, 2013; Jackling and Natoli, 2015). Teer and Kruck (2012) suggested more attention on ethics education for preparing students to be ethical leaders in the workplace in the future.