This study identifies and compares the antecedent of Nigerian students’ perception on business social responsibility. Part of its objectives is to examine the perception of business students in terms of importance of business social responsibility with respect to profitability, and the effectiveness of social responsibility in both long and short terms. The study reviews the related literature on the perception of business students on BSR. The variable in this study was measured using 7- point scale ranging from 1 strongly disagree to 7 strongly agree, one hundred and sixty three copies of questionnaires were administered to the respondents at Kano state polytechnic, which is one of the largest polytechnics in Nigeria. Two hundred and twenty four copies of questionnaire were returned. This represent total response rate of 78.3%. The study uses a Structural Equation Modeling (SEM). The finding shows that while there is no significant relationship between Long term successes and profitability, there is significant relationship between profitability and short term success. The study recommends the improvement in ethics education in Nigerian universities. Manuscript profile