The participants in this study were second year undergraduate students who were
undertaking an accounting major having enrolled in a Bachelor of Business degree at a
university in Melbourne, Australia that is accredited by the JAB. Self report data were
collected by administering a questionnaire to students during their final lecture in semester
2 of 2008. The 280 students present were invited to participate in the study by completing
the questionnaire. After eliminating incomplete responses to the questionnaire, a total of
225 usable responses provided data to inform this study. To ensure the study did not fall
victim to non-response bias, a comparison of the broader student profile descriptors of
second year business students at the university when compared with respondents’
demographics suggested the sample was indicative of the known “typical” population.