As information technology evolves, if continues to raise new ethical challenges. In recognition of this, the business and academic communities have focused increased attention on ethics. Professional codes of ethics have been enacted by the ACM, AITP and other computing organizations to provide guidance to information systems (IS) professionals in resolving ethical dilemmas. In addition, the IS'95 model curriculum and the American Assembly of Collegiate Schools of Business (AACSB) guidelines for business education both recognize the importance of ethics in business educational programs. This paper explores an important question that has been neglected by previous research: do IS professionals differ significantly from students in terms of their perceptions about ethical issues? Two studies were conducted and they revealed a number of ethical decision-making differences between professionals and students. This result, along with an additional finding that participants showed little consensus about most ethical scenarios, suggests that ethical decision making is often difficult and that both students and professionals can benefit from ethical training and education. The findings also have important implications for IS research.
