Exposing Accounting Students to Multiple Factors Affecting Ethical Decision Making

Abstract

This learning exercise describes one possible method to engage students in discussion about ethical issues. It focuses on recognition of ethical issues, professionalism, and individual differences in ethical orientations. The goal of this learning exercise is to stimulate discussion and resolution of ethical dilemmas among groups with heterogeneous ethical orientations. It consists of four sections. First, the Ethics Position Questionnaire is introduced as a means of classifying students based on their ethical orientation. Second, evaluation of what constitutes an ethical dilemma is explained. Third, how the concept of professionalism affects ethical decision making is discussed. Fourth, breaking students into groups with heterogeneous ethical orientations should stimulate lively discussion of ethics vignettes. Completion of this learning exercise should make students aware of several factors that impact ethical decision making and allow them an opportunity to discuss ethical issues with students who have different ethical orientations.

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