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Compares attitudes regarding the ethical use of computers in samples of business students from universities in the United States and Australia. Finds that the two groups are statistically significantly different on 17 of the 26 ethics questions. Results show that significant differences in attitudes towards property and privacy issues exist; attitudes toward ethics in employee‐employer relations were not significantly different. In general, students in Australia tend to take ethical positions supporting greater freedom of action for computer users, while students in the United States take more restrictive positions.

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