ABSTRACT Technological advancements in the global business environment and consolidation of corporations lead many people to believe that the coverage of ethics in universities is best achieved by having a diverse classroom, including a variety of nationalities and cultures. This paper attempted to analyze ethical perspectives of American and Jordanian students. Results indicated that students, in both countries, seemed to lack understanding of the relationship between ethics and professional responsibility. The results showed that cultural factors affected students' perception of the relationship between ethics and professional responsibility. For example, Jordanian students were more likely than American students to risk their jobs because of social responsibility. The results showed a gender difference in the perception of ethics and professional responsibility. Females were more likely than males to demonstrate ethical behaviors. There were no significant differences in perceptions of ethics and professional responsibility between students in lower- and upper-level classes or between business and non business majors.