David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 65 (4):391 - 404 (2006)
Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development.
|Keywords||accounting students ethics education ethics interventions moral discourse moral reasoning and development Kohlberg DIT|
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Citations of this work BETA
Özgür Özmen Uysal (2010). Business Ethics Research with an Accounting Focus: A Bibliometric Analysis From 1988 to 2007. [REVIEW] Journal of Business Ethics 93 (1):137 - 160.
David Allen Jones (2009). A Novel Approach to Business Ethics Training: Improving Moral Reasoning in Just a Few Weeks. [REVIEW] Journal of Business Ethics 88 (2):367 - 379.
Maria Krambia-Kapardis & Anastasios Zopiatis (2011). Personal Values of Accountants and Accounting Trainees in Cyprus. Business Ethics 20 (1):59-70.
Marcela Espinosa-Pike, Edurne Aldazabal & Ana Martín-Arroyuelos (2012). Influence of Gender and Ethical Training on University Teachers Sensitivity Towards the Integration of Ethics in Business Studies. Journal of Academic Ethics 10 (1):9-25.
Joan Van Hise & Dawn W. Massey (2010). Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course. Journal of Business Ethics 96 (3):453-465.
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