(3) Perceived importance, necessity and suitability in teaching and learning business ethics were weighted at the most importance and necessity level; the most suitable teaching materials were real situations in business from articles/ news /journal; contents of the business ethics in teaching as astandalone course with 3 credits; and the 3 most important contents were impact of professional on the business environment, real world examples of ethical business issues which are of significant difference among the different major faculty members, and responsibilities of business professions (detail in table 3)