In this study, I tested the perceived attitudes of students towards Corporate Ethics and Social Responsibility (CESR). I assessed whether students within a particular major are more or less likely to exhibit ethical reasoning compared to students within other majors. Specifically, I tested the perceived differences in stakeholder and stockholder views among accounting, business, and non-business students. I conducted the study utilizing the Perceived Role of Ethics and Social Responsibility Scale (PRESOR) while controlling for gender, age, work experience, and degree of religiosity. Results show that accounting students generally have a higher perception of stakeholder views and a lower perception of stockholder views than other business and non-business students. Other business students identify more with stakeholder views and less with stockholder views than non-business students. Lastly, non-business students associate more with stockholder views than accounting and other business students.
","abstract_html":"<p>In this study, I tested the perceived attitudes of students towards Corporate Ethics and Social Responsibility (CESR). I assessed whether students within a particular major are more or less likely to exhibit ethical reasoning compared to students within other majors. Specifically, I tested the perceived differences in stakeholder and stockholder views among accounting, business, and non-business students. I conducted the study utilizing the Perceived Role of Ethics and Social Responsibility Scale (PRESOR) while controlling for gender, age, work experience, and degree of religiosity. Results show that accounting students generally have a higher perception of stakeholder views and a lower perception of stockholder views than other business and non-business students. Other business students identify more with stakeholder views and less with stockholder views than non-business students. Lastly, non-business students associate more with stockholder views than accounting and other business students.</p>","abstract_has_math":false,"creators":["Shajan, Anju A"],"institution":null,"degree_name":"Business, Accounting","degree_level":"Thesis","degree_discipline":"Accounting and Finance Department","degree_department":null,"school":null,"contributors":["Dr. Mark James","Dr. Fonda Carter","Dr. Cindy Ticknor"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2020,"date_issued":"2020-05-01T07:00:00Z","date_published":"2020-05-01T07:00:00Z","updated_at":"2026-07-24T01:45:01Z","subjects":["Corporate Ethics And Social Responsibility","Stakeholder View","Stockholder View","Students","Accounting","Business Law, Public Responsibility, and Ethics"],"languages":["English"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://csuepress.columbusstate.edu/theses_dissertations/385","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Dr. Mark James","Dr. Fonda Carter","Dr. Cindy Ticknor"]},{"key":"dc:creator","label":"Author","values":["Shajan, Anju A"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.available","label":"Dc Date Available","values":["2020-06-16T07:00:00Z"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accounting and Finance Department"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Thesis"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Business, Accounting"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Corporate Ethics And Social Responsibility","Stakeholder View","Stockholder View","Students","Accounting","Business Law, Public Responsibility, and Ethics"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["English"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://csuepress.columbusstate.edu/theses_dissertations/385"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["In this study, I tested the perceived attitudes of students towards Corporate Ethics and Social Responsibility (CESR). I assessed whether students within a particular major are more or less likely to exhibit ethical reasoning compared to students within other majors. Specifically, I tested the perceived differences in stakeholder and stockholder views among accounting, business, and non-business students. I conducted the study utilizing the Perceived Role of Ethics and Social Responsibility Scale (PRESOR) while controlling for gender, age, work experience, and degree of religiosity. Results show that accounting students generally have a higher perception of stakeholder views and a lower perception of stockholder views than other business and non-business students. Other business students identify more with stakeholder views and less with stockholder views than non-business students. Lastly, non-business students associate more with stockholder views than accounting and other business students.
"]},{"key":"dc:title","label":"Title","values":["Perceived Stakeholder and Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students"]}]}],"canonical_facts":{"dc:contributor":["Dr. Mark James","Dr. Fonda Carter","Dr. Cindy Ticknor"],"dc:creator":["Shajan, Anju A"],"dc:date.available":["2020-06-16T07:00:00Z"],"dc:description.abstract":["In this study, I tested the perceived attitudes of students towards Corporate Ethics and Social Responsibility (CESR). I assessed whether students within a particular major are more or less likely to exhibit ethical reasoning compared to students within other majors. Specifically, I tested the perceived differences in stakeholder and stockholder views among accounting, business, and non-business students. I conducted the study utilizing the Perceived Role of Ethics and Social Responsibility Scale (PRESOR) while controlling for gender, age, work experience, and degree of religiosity. Results show that accounting students generally have a higher perception of stakeholder views and a lower perception of stockholder views than other business and non-business students. Other business students identify more with stakeholder views and less with stockholder views than non-business students. Lastly, non-business students associate more with stockholder views than accounting and other business students.
"],"dc:identifier":["https://csuepress.columbusstate.edu/theses_dissertations/385"],"dc:language":["English"],"dc:subject":["Corporate Ethics And Social Responsibility","Stakeholder View","Stockholder View","Students","Accounting","Business Law, Public Responsibility, and Ethics"],"dc:title":["Perceived Stakeholder and Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students"],"thesis:degree_discipline":["Accounting and Finance Department"],"thesis:degree_level":["Thesis"],"thesis:degree_name":["Business, Accounting"]},"updated_at":"2026-07-24T01:45:01Z"}