Promoting the moral development of accounting graduate students: an instructional design and assessment

Ralph E. Welton · R. Michael Lagrone · James R. Davis

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Ethics in Business and Education Accounting and Financial Management Accounting Education and Careers

Abstract

This paper examines the effects of exposing accounting graduate students to professional ethics. First, a method of instruction that encourages students to consider the ethical implications of business decisions was developed. This instruction included exposure to Kohlberg's theory of moral development, study of professional codes of ethics, and extensive use of written and video ethics cases. Next, instructional effectiveness was assessed through a pre-post-test with control group design. An accounting-specific test instrument was developed and validated. This instrument contains decision scenarios designed to elicit and identify students' stages of ethical reasoning, Test results revealed that students receiving ethics instruction demonstrated gains in ethical reasoning within the decision context. Appropriately designed ethics modules can thus foster consisitent consideration of ethical issues in decision making.

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References

1981Essays on moral development 1980Development in Judging Moral Issues 1981The Philosophy of Moral Development Moral Stages and the Idea of Justice 1990Measuring the impact of teaching ethics to future managers: A review, assessment, and recommendations 1990Ethical judgments in accounting: A cognitive-developmental perspective 1987Moral development and accounting education 1985Measuring dental students' ethical sensitivity

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