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| Author: | Shawver, T.J. Sennetti, J.T. |
| Title: | Measuring ethical sensitivity and evaluation |
| Journal: | Journal of Business Ethics
2009 : SEP II, VOL. 88:4, p. 663-678 |
| Index terms: | accounting ethics training education students universities USA |
| Language: | eng |
| Abstract: | This paper examines different sensitivity (hereafter as: s-ty.) measures and alternatives to the well-established Defining Issues Test (DIT-2, 1999) which is often used for measuring the effects of undergraduate accounting ethics education. Since the DIT measures merely the moral judgment component of ethical decision making, the multidimensional ethical scale (MES) is considered herein for allowing respondents to offer explanations for their moral and other judgments. Unlike the DIT, the Composite MES allows pretesting and retesting with different dilemmas to evaluate changes of ethical s-ty. The results argue for relative rather than absolute measures of s-ty., guiding beyond cognitive development (the DIT-score) in order to explain the s-ty. of undergraduate students. |
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