The Corruption Perception Index (CPI) for 2016 shows Pakistan as among the more corrupt nations in the world with a ranking of 117 among 176 countries surveyed. This situation raises concerns about members of the society and especially about the business communities. This paper aims to examine whether the tendency to corruption is also prevalent amongst business students, the future leaders and executives of business organizations.,The study uses survey questionnaires in the manner of Parsa and Lankford (1999) to examine the ethical levels of business students. It uses Levene’s (1960) tests for equality of variances and the t-test for equality of means to examine whether there are difference in the ethical perceptions between: bachelors (BBA) and graduate (MBA) students; business students who have taken the ethics course and those who have not; and female and male students. The authors also examine the overall ethical perceptions of business students.,The results show that students seem to make a clear distinction in respect of what they consider as acceptable and unacceptable ethical behavior. They would not indulge in behavior that directly falls within the category of stealing, misusing of company’s resources and undertaking actions that are wrong or dishonest, which may stem from their religious indoctrination. However, they would consider as acceptable behavior the overlooking of safety violations, not telling on peers; and fudging of the truth to get the job done. The latter attitude appears to be in line with business objectives of achieving targets irrespective of the means employed and that inform business education. We do not find any differences between the behavior of women and men which may be the outcome of the same religious indoctrination and educational perceptions. While there is a difference in the ethical perceptions between students who have taken the ethics course and those who have not, the course is not able to counter the lack of ethics among business students. There is a need for some stronger measures to inculcate a set of ethical values within students. However, we did find that some of the unethical behavior is diluted at the MBA level in comparison to BBA students.,This study provides new insights into the ethical perceptions of students in an Islamic emerging country. There is a conflict between ethics conveyed through Islamic precepts, and the ethics of business education with a focus on profits/revenues, costs, performance and competition that endorses a Machiavellian attitude of achieving goals at any cost and the love of money (Tang and Chen, 2008). It is the first study to suggest a differentiation in the ethical behavior of business students that exhibit both ethical and unethical behavior. There appears to be a clear segregation between what students deem as acceptable and unacceptable ethical behavior that may result from their personal/religious beliefs, and their business attitudes that strongly informs their ethical behavior. It provides a basis for developing more customized and effective ethics courses in Pakistan and suggests more importantly that ethics needs to be integrated into business concepts imparted in business programs at universities.

中文翻译：

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商科学生的道德观念二分法：新兴国家的观点

2016年的腐败感知指数（CPI）显示巴基斯坦是世界上腐败程度最高的国家之一，在接受调查的176个国家中排名第117。这种情况引起了社会成员尤其是商业界的关注。本文旨在研究在商科学生，未来的领导者和企业组织的高管中是否也普遍存在腐败倾向。本研究以帕尔萨和兰克福德（1999）的方式使用调查问卷调查商科学生的道德水平。它使用Levene（1960）的方差均等检验和t检验的均等度检验来检验在学士学位（BBA）和研究生（MBA）学生之间的伦理观念上是否存在差异。已修过道德课程的商科学生和未修过道德课程的商科学生；和男女学生。作者还研究了商科学生的整体道德观念。研究结果表明，学生似乎在他们认为可接受和不可接受的道德行为方面有明显的区别。他们不会沉迷于直接属于窃取，滥用公司资源以及采取错误或不诚实行为的行为，这些行为可能源于他们的宗教灌输。但是，他们会认为忽略安全违规行为是可以接受的行为，而不是对同伴造成伤害。弄虚作假以完成工作。后者的态度似乎与实现目标的业务目标相符，而与采用何种手段无关，并且可以为商业教育提供参考。我们没有发现男女行为之间的任何差异，这可能是同一宗教灌输和教育观念的结果。尽管参加过道德课程的学生与未参加过道德课程的学生之间在道德观念上存在差异，但该课程无法解决商科学生缺乏道德的问题。需要采取一些更强有力的措施，在学生中灌输一套道德价值观。但是，我们确实发现，与BBA学生相比，某些不道德行为在MBA层次上得到了淡化。该研究为伊斯兰新兴国家学生的道德观念提供了新见解。通过伊斯兰教义传达的道德与以利润/收入，成本，表现和竞争支持马基雅维利人不惜一切代价和热爱金钱来实现目标的态度（Tang和Chen，2008年）。这是第一个提出同时表现出道德和不道德行为的商科学生的道德行为差异的研究。在学生认为其个人/宗教信仰可能导致的可接受和不可接受的道德行为与强烈影响其道德行为的商业态度之间似乎存在明显的区分。它为在巴基斯坦开发更具个性化和有效的道德课程提供了基础，更重要的是，建议将道德观念纳入大学在商业课程中传授的商业概念。