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This study aims to find out the ethical beliefs of hospitality and tourism students in Hong Kong by using a questionnaire with 21 ethical statements. From the 402 valid questionnaires received, four major dimensions were identified by factor analysis. The highest level of tolerance, or in other words, the lowest ethical standard, was found towards “violations of school rules”, followed by “plagiarism and copying assignments”. “Unfair advantage” was ranked third whilst “selfishness” has the lowest level of tolerance (highest ethical standard). Independent t‐test and ANOVA analysis reveal that types of school attended, gender and level of program have various degrees of influence, while religious background and age show no indication of significant impact. In view of the limited resources and teaching hours available, it is recommended that priority should be given to the teaching of “business ethics” as it impacts on students’ moral development and future career in the industry.