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

Christensen, Anne and Cote, Jane and Latham, Claire Kamm,(2018), Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum. , J Bus Ethics, UNSPECIFIED

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Abstract

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.
Keywords : Ethics instruction � Ethical behavior � Ethical confidence � Giving Voice to Values, UNSPECIFIED
Journal or Publication Title: J Bus Ethics
Volume: 153
Number: UNSPECIFIED
Item Type: Article
Subjects: Akuntansi
Depositing User: Gunawan Gunawan
Date Deposited: 23 Dec 2019 06:24
Last Modified: 23 Dec 2019 06:24
URI: https://repofeb.undip.ac.id/id/eprint/708

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