Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum

• Anne Christensen ^[1] ; Jane Cote ^[2] ; Claire Kamm Latham ^[2]
  1. [1] Montana State University

     Montana State University

     Estados Unidos

     
  2. [2] Washington State University

     Washington State University

     Estados Unidos

     
• Localización: Journal of business ethics, ISSN 0167-4544, Vol. 153, Nº. 4, 2018, págs. 1157-1175
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. Across four classes in an accounting curriculum, one student cohort participated in traditional ethics instruction, while the other cohort participated in Giving Voice To Values (GVV) instruction. We collected student responses to an ethical challenge and conduct a between-subject analysis. The results reveal consistent unethical behavior in the traditional cohort but not in the GVV cohort, indicating that faculty should consider the use of this pedagogy in accounting ethics education.