Қазақстан Республикасының

219
УДК 334.012.23
Y.V. FROLOVA .
KIMEP University,
Doctor of Business Administration,
Assistant Professor
WORK-ReLAteD  ethICAL  PeRCePtIOns  AnD  ChOICes
OF  stuDents  stuDYInG  busIness  In  KAzAKhstAn
AnD  In  the  usA:  An  eXPLORAtORY  COMPARAtIVe  AnALYsIs 
The objectives of this paper are (1) to analyze and compare the perception of work-related ethics by students
studying business in Kazakhstan and in the USA and (2) to understand and compare what causes the choice of students’
behavior in the situations that may give rise to ethical dilemma. Data collection process was conducted in multiple
stages. At the first stage, the students received a list of twenty one points each of which described a behavior that is
considered unethical in most organizations. They were asked how often they would behave in certain cases using a
four-point Likert-type scale. At the second stage, the students were given a list of eight multiple-choice questions
aimed at finding out whether the students had a separate course on ethics, whether it changed their perception of what
is ethical and what is not, whether instructors of other courses discuss ethics in class, and etc. The findings indicate
that students in Kazakhstan and the USA are inclined to be ethical in their behavior, rather than unethical. The study
revealed that young people in both countries are very concerned about how their parents and friends evaluate their
behavior. It showed that young people in both countries would resolve ethical dilemma mainly by evaluating the
consequences of the alternatives available (which one would maximize reward or minimize punishment) and trying
to recall/imagine how their parents would act in such situation and act accordingly. The study also showed that
university professors may contribute to the development of ethicality of their students, but their contribution seems
to have the residual impact.
Key words: Kazakhstan, business, ethics, students.
The beginning of new millennium was marked by several significant corporate scandals, which
involved such famous names as Enron, WorldCom, HealthSouth, Adelphia Communications, Tyco and
Qwest, and Parmalat, among others [5, 6]. Their managers were accused in both illegal and unethical
behavior. Literature that examines the role that courses on business ethics play in curricula of business
schools is growing [4]. Educators all over the world became concerned whether ethics is properly
taught or whether it should be expected that today’s business students, who will become tomorrow’s
business managers, would also be involved in unethical or even fraudulent behavior. The purpose
of this study, which builds on an earlier study [2] is twofold. The first is to analyze and compare the
perception of work-related ethics by students who study business administration in Kazakhstan and in
the USA. The second is to understand and compare what causes their behavior choice in the situations
that may give rise to ethical dilemmas.
Methodology. Data collection process was conducted in multiple stages. The purpose of the first
stage of the research was to analyze the perception of ethics by students studying business at the
universities of higher education. Thus, a sample of students from Kazakhstan and students from the
United States of America was selected. The results of the first stage involving sample from Kazakhstan
were originally published in the Academic Journal of the University of International Business [Frolova
and Dixon, 2012]. The results of the first stage involving sample from the USA are published here for
the first time.
At both stages, students were given the opportunity to complete the questionnaire during class
time because this activity served as an introduction to discussion of specific ethical issues related to
the course subjects. The questionnaire used in the survey at the first stage was an adjusted version
of the questionnaire in Effective Leadership [1]. It was necessary to make certain adjustments to the
original questionnaire in order to take into consideration that the some students who took part in the
survey had very limited work experience, if any.
Thus, the questionnaire was redesigned in such a way as to analyze their perception of ethical
behavior at workplace, rather than actual experience. In total, 21 questions were analyzed. Students
were asked to indicate how often they would exercise the specific behavior described in each question
using a four-point Likert-type scale, where 1 = always, 2 = frequently, 3 = sometimes, and 4 = never.

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The purpose of the second stage of the research was to understand what causes students intended
behavior choices in the situations that may give rise to ethical dilemma. Thus, a sample of students
from Kazakhstan and students from the United States of America was selected. The results of the first
stage involving sample from Kazakhstan were originally published in the proceedings from KIMEP
International Research Conference [3]. The results of the first stage involving sample from the USA
are published here for the first time.
The questionnaire used in the survey at the second stage consisted of multiple-choice questions
aimed  to  find  out  whether  the  students  had  a  separate  course  on  ethics,  whether  it  changed  their
perception of what is ethical and what is unethical (if they took such course), whether professors
of other courses (for example, courses in management, marketing, accounting, and finance) discuss
ethical issues in class and how often they do it (if they do), what helps them to make a decision on how
to act when the students face ethical dilemma and how much attention they pay to what their parents
and friends say about ethicality of their behavior). Finally, the students were asked to indicate the
degree of their agreement with a saying that everything that is legal is also ethical.
Findings.  At  all  stages,  all  students  submitted  useable  questionnaire.  A  response  rate  was
100 percent. The survey was done anonymously. At the first stage, the majority of respondents in
Kazakhstan were female – 56%, while the majority of respondents in the USA were male – 55%. All
students were in their 2nd, 3rd, or 4th year of study.
First Stage Demographic Data: Kazakhstan
 
Sophomore
Junior
Senior
Total
Female
14%
35%
7%
56%
Male
12%
18%
14%
44%
Total
26%
53%
21%
100%
First Stage Demographic Data: USA
 
Sophomore
Junior
Senior
Total
Female
2%
35%
8%
45%
Male
3%
38%
14%
55%
Total
5%
73%
22%
100%
The  research  conducted  at  the  first  stage  reveals  current  intend  of  business  students  in  both
countries to exhibit work-related behavior that would be considered ethical. The findings show that.
1.  Among all unethical behaviors listed in the questionnaire, on average, business students in
Kazakhstan considered “using the organization’s phone, computer, Internet, copier, mail, car and so
on for personal use” to be the most acceptable unethical behavior (mean = 2,85, SD = 0,96; however,
majority of students, that is 44%, answered they would do it only sometimes). US business students
considered “Socializing, goofing off, or doing personal work rather than doing the work that should
be done and getting paid for it” as the most acceptable unethical behavior (mean = 3,28, SD = 0,70;
however, the majority of students, that is 50%, answered they would do it only sometimes).
2.  More than 80% of respondents in Kazakhstan and the USA indicated that they would never:
 
Š
“Take home company tools/equipment for personal use without permission and then returning
them/it”: Kazakhstan students – 82%, US students – 86%;
 
Š
“Take home organizational supplies or merchandise and keeping it”: Kazakhstan students –
83%, US students – 84%;
 
Š
“Give company suppliers or merchandise to friends or allowing them to take them without
saying anything: Kazakhstan students – 86%, US students – 91%;
 
Š
“Be pressured, or pressure others, to sign off on documents with false information”: Kazakhstan
students – 84%, US students – 83%;
 
Š
“Be pressured, or pressure others, to sign off on documents they haven’t read, knowing they
may contain information or decisions that might be considered inappropriate”: Kazakhstan students –
81%, US students – 80%.

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3. More than 80% of US students indicated that they would also never be:
 
Š
“Putting in for reimbursement for meals and travel or other expenses that weren’t actually eaten
or taken” – 95%;
 
Š
“Taking  spouse/friends  out  to  eat  or  on  business  trips  and  charging  it  to  the  organizational
expense account” – 89%;
 
Š
“Cheating on their taxes” – 90%;
 
Š
“Spreading false rumors about coworkers or competitors to make themselves look better for
advancement or to make more sales” – 91%;
 
Š
“Deleting information that makes them look bad or changing information to look better than
actual results – false information” – 85%.
4.  Kazakhstan  students  on  average  indicated  that  they  would  never  exhibit  or  exhibit  only
sometimes those unethical work-related behaviors listed in the previous item (item 3):
 
Š
“Putting in for reimbursement for meals and travel or other expenses that weren’t actually eaten
or taken”: never – 63%, sometimes – 28%;
 
Š
“Taking  spouse/friends  out  to  eat  or  on  business  trips  and  charging  it  to  the  organizational
expense account”: never – 68%, sometimes – 29%;
 
Š
“Cheating on their taxes”: never – 76%, sometimes – 22%;
 
Š
“Spreading false rumors about coworkers or competitors to make themselves look better for
advancement or to make more sales”: never – 77%, sometimes – 14%;
 
Š
“Deleting information that makes them look bad or changing information to look better than
actual results – false information”: never – 53%, sometimes – 36%.
5. The  questionnaire  included  nine  more  examples  of  unethical  behavior.  Students  from  both
countries indicated that they would never exhibit or exhibit only sometimes those unethical behaviors.
Here are those behaviors:
 
Š
“Lying to others to get what you want or stay out of trouble.” Kazakhstan students: never –
44%, sometimes – 49%. US students: never – 45%, sometimes – 51%;
 
Š
“Coming to work late, leaving work early, taking long breaks/lunches and getting paid for it.”
Kazakhstan students: never – 67%, sometimes – 18%. US students: never – 68%, sometimes – 24%;
 
Š
“Calling in sick to get a day off, when not sick.” Kazakhstan students: never – 56%, sometimes –
35%. US students: never – 62%, sometimes – 37%;
 
Š
“Accepting gifts from customers/suppliers in exchange for giving them business.” Kazakhstan
students: never – 64%, sometimes – 26%. US students: never – 61%, sometimes – 29%;
 
Š
“Misleading  customers  to  make  a  sale,  such  as  short  delivery  dates.”  Kazakhstan  students:
never – 65%, sometimes – 28%. US students: never – 76%, sometimes – 20%;
 
Š
“Misleading competitors to get information to use to compete against them, such as saying/
pretending  to  be  a  customer/supplier.”  Kazakhstan  students:  never  –  48%,  sometimes  –  32%.  US
students: never – 70%, sometimes – 24%;
 
Š
“Manipulating data to make you look good or others bad.” Kazakhstan students: never – 68%,
sometimes – 24%. US students: never – 78%, sometimes – 17%;
 
Š
“Selling more of the product than the customer needs, to get commission.” Kazakhstan students:
never – 51%, sometimes – 34%. US students: never – 63%, sometimes – 24%;
 
Š
“Lying for your boss when asked/told to do so.” Kazakhstan students: never – 50%, sometimes –
44%. US students: never – 55%, sometimes – 41%.
At the second stage, the majority of respondents in Kazakhstan were female – 58%, while the
majority of respondents in the USA were male – 55%. All students were in their 2nd, 3rd, or 4th year
of study.
Second Stage Demographic Data: Kazakhstan
 
Sophomore
Junior
Senior
Total
Female
14%
33%
11%
58%
Male
11%
20%
11%
42%
Total
25%
53%
22%
100%

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Second Stage Demographic Data: USA
 
Sophomore
Junior
Senior
Total
Female
2%
35%
8%
45%
Male
3%
38%
14%
55%
Total
5%
73%
22%
100%
 
The second stage of the research revealed that:
6. Percentage of those who had a separate course on ethics: Kazakhstan students – 56%, US
students – 26%:
а)  Percentage of students who indicated that this course significantly changed their perception
of what is right or wrong, ethical or unethical, acceptable or unacceptable: Kazakhstan students – 0%,
US students – 12%;
b)  Percentage of students who indicated that this course changed their perception of what is right
or wrong, ethical or unethical, acceptable or unacceptable a little bit: Kazakhstan students – 48%, US
students – 40%;
c)  Percentage of students for whom it was difficult to answer this question: Kazakhstan students –
19%, US students – 8%;
d)  Percentage of students who indicated that this course did not change their perception much:
Kazakhstan students – 19%, US students – 36%;
e)  Percentage of students who indicated that this course did not change their perception at all:
Kazakhstan students – 14%, US students – 4%.
7.  Percentage of students who replied that professors of other courses (for example, management,
marketing,  accounting,  finance,  and  others)  discuss  ethical  issues/dilemmas  in-class:  Kazakhstan
students – 100%, US students – 96%:
а)  Percentage  of  students  who  admitted  that  professors  of  non-ethics  courses  discuss  ethics
frequently and a lot: Kazakhstan students – 14%, US students – 42%;
b)  Percentage of students who indicated that they discuss ethics a little bit or only sometimes:
Kazakhstan students – 75%, US students – 46%;
c)  Percentage of students who indicated that ethics is discussed in those business courses, but
rarely, not very often: Kazakhstan students – 11%, US students – 8%.
8.  Percentage  of  students  who  indicated  that  professors  of  non-ethics  courses  changed  their
perception of what is right/wrong, ethical/unethical, acceptable/unacceptable:
 
Š
Changed a lot: Kazakhstan students – 8%, US students – 17%;
 
Š
Changed a little bit: Kazakhstan students – 44%, US students – 37%;
 
Š
Did not change much: Kazakhstan students – 22%, US students – 21%;
 
Š
Did not change a lot: Kazakhstan students – 0%, US students – 7%;
 
Š
Difficult to answer: Kazakhstan students – 25%, US students – 18%.
9.  Percentage of students who try to recall what they were taught at school/university about ethics
and act accordingly when they face an ethical dilemma: Kazakhstan students – 31%, US students –
41%.
10.  Percentage of students who try to recall how their parents act in similar situations and act
accordingly when they face an ethical dilemma: Kazakhstan students – 53%, US students – 53%.
11.  Percentage of students who try to recall how their friends act in similar situations and act
accordingly when they face an ethical dilemma: Kazakhstan students – 28%, US students – 15%.
12.  Percentage of students who try to recall how heroes of their favorite movies/books act in
similar situations and act accordingly when they face an ethical dilemma: Kazakhstan students – 17%,
US students – 11%.
13.  Percentage of students who try to evaluate consequences of their actions and choose the action
that will minimize punishment or maximize reward when they face an ethical dilemma: Kazakhstan
students – 64%, US students – 58%.
14.  Percentage of students for whom opinion of their parents about whether their behavior is right
or wrong is very important or important: Kazakhstan students – 97%, US students – 88%.

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15. Percentage of students for whom opinion of their friends about whether their behavior is right
or wrong is very important or important: Kazakhstan students – 86%, US students – 77%.
16. Percentage of students who fully or partially agreed with the following statement: “Everything
that is legal is also ethical”: Kazakhstan students – 59%, US students – 15%.
Discussion  and  Conclusion. This  study  shed  the  light  on  ethicality  of  young  people  studying
business  in  Kazakhstan  and  in  the  USA  and  what  would  most  likely  cause  their  choice  in  future
when they find themselves in a work-related situation that may involve an ethical dilemma. The study
suggests that less than half of those students from Kazakhstan and the USA who took part in the survey
think that their professors of ethics changed their perception of what is ethical and what is not. Little
more than half of those students indicated that professors of other courses who discuss ethics during
their class time change their perception of ethics, but only thirty per cent of students from Kazakhstan
and forty per cent of students from US would try to recall what they are taught at their universities
about ethics and act accordingly.
The majority of young people from Kazakhstan and the USA in face of ethical dilemma would
try to evaluate consequences of their actions and would choose the action that would minimize their
punishment or maximize their rewards. The majority of young people from both countries would
also try to recall how their parents act in similar situations and would act accordingly. Opinion of
their parents and friends regarding their ethical choices are important for almost all students from
both Kazakhstan and the US; even though less than one-third of students from Kazakhstan and less
than one-sixth of students from the USA would act as their friends act in a situation involving ethical
dilemma.
In general, despite the fact that university professors can hardly do much to influence students’
choices in a situation that involves ethical dilemma, those young people who study business today both
in Kazakhstan and in the USA have expressed the intention of acting ethically, rather than unethically
when they enter business. For instance, business students from both countries do not intend to steal
anything from their companies, give deliberately false information even under pressure, and provide
information that is misleading due to their negligence.
LIST OF LITERATURE
1  Achua, C.F. and Lussier, R. N. (2010). Effective Ledership. Centage Learning.
2  Frolova, y. and Dixon, J. (2012). An Exploratory Analysis of Business Student Perception of Ethics: A
BSC Perspective. Bulletin of the University of International Business (UIB), 4(26): 120–122.
3  Frolova,  y.  and  Dixon,  J.  (2013).  Kazakhstani  Business  Student  Work-Related  Ethical  Perceptions
and Choices: An Exploratory Analysis. X KIMEP International Research Conference (KIRC–2013), Almaty,
Kazakhstan, April 4–6, 2013.
4  Rutherford, M.A., Parks, L., Cavazos, D.E., and White, C.D., (2012). Business Ethics as a Required
Course: Investigating the Factors Impacting the Decision to Require Ethics in the Undergraduate Business Core
Curriculum. Academy of Management Learning & Education, 11 (2): 174–186.
5  Kimmel, Wegandt, and Kieso (2011). Financial Accounting: Tools for Decision Making. John Wiley and
Sons, Inc.
6  Williams, R.F., Haka, R., and Bettner, S.F. (2010). Financial Accounting. McGraw Hills.

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