Due in part to a growing realization of the importance of the role that retailing plays in the marketing channel, and to the increasing numbers of college graduates being employed by retailers, growing attention is being placed on business students'' ethical perceptions of retailing practices. This study continues this focus by examining the ethical perceptions of collegiate business students attending two different universities which likely represent two different microcultures — conservative evangelical Protestant and secular.The results suggest that ethical perceptions may (...) vary between the students attending two universities which likely represent differing microcultures. The students attending the conservative evangelical Protestant university appear to possess ethical perceptions which are significantly more ethical than those of students attending the public university. Evidence was observed, therefore, which suggests that ethical perceptions may vary across students from differing microcultures. (shrink)