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Author:Dellaportas, S.
Title:Making a difference with a discrete course on accounting ethics
Journal:Journal of Business Ethics
2006 : JUN I, VOL 65:4, p. 391-404
Index terms:accounting
students
ethics
professional ethics
business ethics
accounting education
MANAGEMENT EDUCATION
education
Language:eng
Abstract:This article examines whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The results suggest that the ethics education has positive and major effects on students' moral reasoning and development, including learning theories of ethics, peer learning and moral discourse. The implications are that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgment development.
SCIMA record nr: 262001
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