In this study, the authors examined ethical perceptions of Hispanic students by analyzing differences between (a) accounting and nonaccounting business majors and (b) women and men. The authors used the following five constructs: justice, relativism, egoism, utilitarianism, and deontology. Their study incorporated 12 moral characteristics into eight ethical cases. Each respondent made 72 ethical judgments. The authors found 21 significant differences between majors and 18 significant differences between genders. (Contains 4 tables.)