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:
- To improve business education through research;
- To encourage research;
- To recognize exceptional research achievement;
- To publicize research in Business Education.
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