Religiosity as a Moderator of Ethical Decision-Making Models in Business Education

Abstract

This study investigates the moderating role of religiosity in the relationship between ethical decision-making models and ethical outcomes among business students. While utilitarianism, deontology, and virtue ethics are widely used in business education, their effectiveness may vary in socio-cultural contexts where religion strongly influences values and behaviour. Using a quantitative cross-sectional design, data were collected from a sample of 169 undergraduate business students at Kaduna State College of Education, Gidan Waya, Nigeria, via a structured questionnaire that measured ethical models, religiosity (cognitive, behavioural, and affective dimensions), and ethical decision-making outcomes. Statistical analyses, including descriptive statistics and hierarchical regression, revealed that all three ethical models significantly influence ethical outcomes, with virtue ethics showing the strongest effect. Religiosity was also found to have a significant positive impact and, importantly, a moderating effect on the relationship between ethical models and ethical decision-making (β = 0.19, p < 0.05). The findings demonstrate that religiosity strengthens adherence to ethical frameworks, highlighting the need to integrate religious and cultural values into business ethics education to enhance its relevance and effectiveness.