The paper examines how Association to Advance Collegiate Schools of Business (AACSB) accreditation aligns with key values such as integrity, respect, fairness, accountability, academic honesty and professional competence in business schools, addressing a research gap on its ethical impact in the Gulf Cooperation Council (GCC) region.
Using an analytical, cross-sectional and survey-based quantitative approach, the study sampled 1,480 participants from eight AACSB-accredited universities, analyzing 1,200 completed questionnaires. Structural equation modeling (SEM) via SmartPLS tested the hypotheses.
The findings reveal that accreditation significantly influences academic integrity, accountability, fairness and professional competence, though the results on respect and confidentiality are mixed.
The findings provide actionable insights for administrators, policymakers and accrediting bodies to enhance ethical governance and integrity. AACSB accreditation fosters transparency, accountability and professional competence in business education. These implications support curriculum development, faculty training and institutional policies aligned with global ethical standards.
Its novelty lies in addressing the limited research on accreditation’s role in fostering ethical environments and its focus on the unique, diverse GCC region, where AACSB accreditation is rising, making this study both relevant and timely.
