Abstract
The purpose of this study was to address the differences between the ethical intentions and beliefs
of students in business studies in South Africa and Poland. The target population was all full-time
students, registered for a commerce degree at selected higher education (tertiary) institutions in
South Africa and Poland. The measuring instrument was a self-administered questionnaire which
presented seven ethical scenarios to respondents to which they provided a yes/no response to each
part of the question. Probability sampling was used, and the convenient sampling technique
applied to select the sample. Chi-squared analysis was performed on the data to test the stated null
hypotheses at a 95% confidence level. The imminent conclusion that flows from the study is that
differences do exist between the ethical beliefs and ethical intentions of business students in South
Africa and Poland, but these differences seem to be fairly similar across both countries.