David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 113 (2):225-241 (2013)
Ethical instruction is critical for trainee accountants. Various teaching methods, both active and passive, are normally utilised when teaching accounting ethics. However, students’ learning styles are rarely assessed. This study evaluates the learning styles of accounting students and assesses the interaction of teaching methods and learning styles in an ethics instruction environment. The ethical attitudes and preferred learning styles of a cohort (137) of final year accounting students were evaluated pre-instruction. They were then subject to three different teaching methods while studying ethics during an auditing course. When ethical attitudes and preferred learning styles were re-assessed post-instruction, the teaching methods were found to have influenced active learners more than passive ones. Furthermore, when learning styles matched teaching methods used, usefulness was assessed as high but when learning styles and teaching methods differed, usefulness deteriorated significantly. Students displayed a preference for passive learning styles, despite being so advanced in their education. The implications are that instructors should consider learning styles before deciding on appropriate teaching methods, in accounting ethics environments
|Keywords||Active Ethical instruction Experiential Interaction of teaching and learning Learning styles Non-experiential Passive Teaching methods|
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References found in this work BETA
Janne Chung & Gary S. Monroe (2007). An Exploratory Study of Counterexplanation as an Ethical Intervention Strategy. Journal of Business Ethics 73 (3):245 - 261.
John Dewey (1998). Experience and Education. Kappa Delta Pi.
Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz (2001). The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments. Journal of Business Ethics 34 (2):101 - 121.
H. Fenwick Huss & Denise M. Patterson (1993). Ethics in Accounting: Values Education Without Indoctrination. [REVIEW] Journal of Business Ethics 12 (3):235 - 243.
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Citations of this work BETA
Stephen E. Loeb (forthcoming). Active Learning: An Advantageous Yet Challenging Approach to Accounting Ethics Instruction. Journal of Business Ethics.
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