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Business ethics can be envisaged by the conducts of higher learning students (potential employees). This study envisages business ethics in future workplaces based on both internal and external sources of ethical norms among university students in Tanzania. Our case study: The Institute of Accountancy Arusha (IAA), in Tanzania, paved way for students (bachelor degree level) to participate in this study after filling in, and returning 1350 questionnaires. An ordinal logistic regression analysis is used to ascertain various internal and external sources of ethical norms among university students (prospective employees). Tanzania’s higher learning institutions are encouraged to develop mechanisms that will positively contribute to their students’ moral developments, and be able to foster ethical climate in their surroundings. Likewise, potential employers (future workplaces) are encouraged to consider the ethical backgrounds of their potential employees in order to foster their respective ethical entities.


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