The ideals of the Society as symbolized in the name of the organization are

Scholarship (Delta--the search for accurate knowledge),

Leadership (Pi--true leadership), and

Cooperation (Epsilon--unity of purpose and effort).

The organization strives for the ideals by seeking the following objectives:

1. To improve business education through research;
   
   
2. To encourage research;
   
   
3. To recognize exceptional research achievement;
   
   
4. To publicize research in Business Education.