ABSTRACT: This paper explores the comparative analysis of business ethics perceptions among business students, focusing on the influence of gender and entrepreneurial background. Examining the evolving dynamics of gender in the corporate world, the study reveals that, contrary to previous research, gender does not significantly shape business ethics perceptions among students. However, a noteworthy difference is observed based on entrepreneurial background, suggesting that students with entrepreneurial experience may exhibit distinct ethical perspectives. The findings contribute to ongoing discussions on business ethics education, emphasizing the importance of recognizing diverse factors in shaping students’ ethical perceptions. The results, analyzed using independent sample t-tests, indicate no significant differences in business ethics perceptions based on gender among the surveyed students, challenging some prevailing assumptions and providing nuanced insights into the complex interplay of gender and ethical considerations in business education. This study provides valuable insights for educators, policymakers, and business leaders aiming to cultivate an ethical foundation among future professionals and underscores the need for nuanced approaches to business ethics education.

KEYWORDS: business ethics, business students, education, entrepreneurial, perceptions