This study aims to examine whether ethic content in accounting education affects students’ ethical behavior. This study also explore the possibility of students’ individual aspects such as ethical culture, spiritual intelligence, gender, and intellectual intelligence as moderating variables towards the main relationship of ethic content and ethical behavior examined in this study. Out of 368 distributed-surveys, 310 surveys are collected providing this study with 84% return rate. However, only 288 surveys are further analyzed multiple linear regressions This study finds that ethic content and students’ individual aspects have no effect towards vocational school students’ ethical behavior. However, this study finds that GPA is in fact negatively affects students’ ethical behavior. Further, this study suggests that given the nature of accounting vocational schools, ethic education in accounting such schools is better developed and delivered pragmatically with various real life cases rather than conceptual-type of delivery.

Keywords: Ethic content, ethical behavior