This study uses the ATBEQ, as published by J.F. Preble and A. Reichel (1988) to measure attitudes towards ethical business attitudes held by final year South African Bachelor of Commerce students at Rhodes University. Three samples of students were assessed over three consecutive years of 1989, 1990 and 1991, and results are compared with samples (1988) of American and Israeli students and a sample (1991) of Western Australian students. A significant difference in attitudes was found to exist between the Israeli (...) and South African samples. A factor analysis of the questionnaire identified eleven factors of which seven are theoretically labelled. A revised version of the ATBEQ is suggested which excludes the poorly performing questions. (shrink)