This document summarizes a study on attitudes towards business ethics among Turkish senior business students. The study used a questionnaire to assess the ethical orientations of Turkish students and compare them to other samples. It was found that Turkish business students displayed heterogeneity in their preferences for business philosophies. Additionally, some gender differences were found among Turkish students in their responses to the questionnaire. The study also attempted to analyze differences between Turkish students and samples from other countries, as well as differences over time among Turkish samples from 2004 and 2012.

1. Attitudes Towards BusinessAttitudes Towards Business
Ethics: An EmpiricalEthics: An Empirical Study onStudy on
TurkishTurkish
Senior BusinessSenior Business
StudentsStudents
Asena GULOVA
Inan ERYILMAZ
Deniz ISPIRLI
Celal Bayar University Manisa/ TURKEY'2013

2. PresentationPresentation OutlineOutline
2Gulova, Eryilmaz, Ispirli' 2013

3. Main themes and concepts
Business ethics is;
A set of principles, values, and standards that guide
behavior in the world of business.
The incorporation of a set of moral principles into the world
of commerce.
Main Themes and ConceptsMain Themes and Concepts
3Gulova, Eryilmaz, Ispirli' 2013

4. Main themes and concepts
Main Themes and ConceptsMain Themes and Concepts
4Gulova, Eryilmaz, Ispirli' 2013
Teleological theories (ends-based): An action is
judged as right or good on the basis of its consequences.
Deontological theories (rules-based): Desirability
of an action’s underlying principles is evaluated. They are
based on universal values such as justice, rights, fairness,
honesty and respect.

5. Main themes and concepts
Main Themes and ConceptsMain Themes and Concepts
5Gulova, Eryilmaz, Ispirli' 2013

6. Gulova, Eryilmaz, Ispirli' 2013 6
BusinessBusiness
PhilosophiePhilosophie
ss
Might makes rightMight makes right
Ends justify the meansEnds justify the means
Interests do not conflict with ethicsInterests do not conflict with ethics

7. Research QuestionResearch Question
What are the ethical
orientations of Turkish
business students when
compared to other student
samples? Any differences
among them and within
time?
Are Turkish business
students compliant with
ethical expectations of the
business life ahead of them?
7Gulova, Eryilmaz, Ispirli' 2013

8. Research Method and SampleResearch Method and Sample
PopulationPopulationATBEQ ( Attitudes Towards Business Ethics
Questionnaire) by J. F. Preble and A. Reichel (1988)
Data analyzed by SPSS for Windows 17.0 and
Comprehensive Meta Analysis 2.0
198 senior business students from CBU in Manisa
Province of Turkey- January'2013
8Gulova, Eryilmaz, Ispirli' 2013

9. Literature ReviewLiterature Review
Preble and Reichel (1988) U.S. (n=129) and Israel (n=150)
M. W. Small (1992) Western Australia
Moore and Radloff (1996) South Africa.
R.Sims and A.E. Gegez (2004) Turkey (n=125).
Gulova, Eryilmaz, Ispirli' 2013 9

10. AssumptionsAssumptions
Gulova, Eryilmaz, Ispirli' 2013 10

11. Societal VariablesSocietal Variables
Gulova, Eryilmaz, Ispirli' 2013 11

12. Hypotheses and AnalysisHypotheses and Analysis
H1: There is a difference between Turkish female and male students
in terms of attitude towards business ethics.
According to t-test results, only seven out of thirty items
(1,6,9,14,20,25,30) signaled gender-based difference.
Gulova, Eryilmaz, Ispirli' 2013 12

13. Hypotheses and AnalysisHypotheses and Analysis
Gulova, Eryilmaz, Ispirli' 2013 13

14. Hypotheses and AnalysisHypotheses and Analysis
H2: There is a difference between Turkish and French student
samples in terms of attitude towards business ethics.
H3: There is a difference between Turkish and Romanian student
samples in terms of attitude towards business ethics.
Gulova, Eryilmaz, Ispirli' 2013 14

15. Hypotheses and AnalysisHypotheses and Analysis
H4: There is a difference in between Turkish-2004 and Turkish-
2012 student samples in terms of attitude towards business ethics.
Gulova, Eryilmaz, Ispirli' 2013 15

16. Hypotheses and AnalysisHypotheses and Analysis
Gulova, Eryilmaz, Ispirli' 2013 16

17. ResultsResults
As different from its precedents the current study applied
a meta-analytical approach to the recruited data.
Factor analysis of the ATBEQ items failed to load the
related items under the related philosophies.
There is heterogeneity of preferences for business
philosophies among Turkish business students.
Gulova, Eryilmaz, Ispirli' 2013 17