<?xml version="1.0" encoding="UTF-8"?><xml><records><record><source-app name="Biblio" version="6.x">Drupal-Biblio</source-app><rec-number>3280</rec-number><ref-type>Journal Article</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">Dellaportas, Steven</style></author></authors></contributors><titles><title><style face="normal" font="default" size="100%">Making a Difference with a Discrete Course on Accounting Ethics</style></title><secondary-title><style face="normal" font="default" size="100%">Journal of Business Ethics</style></secondary-title></titles><taxonomies><taxonomy><style  face="normal" font="default" size="100%">Instructional Methods</style></taxonomy><taxonomy><style  face="normal" font="default" size="100%">Evaluation of Instructional Methods</style></taxonomy><taxonomy><style  face="normal" font="default" size="100%">Ethics Courses</style></taxonomy><taxonomy><style  face="normal" font="default" size="100%">Business</style></taxonomy><taxonomy><style  face="normal" font="default" size="100%">Accounting</style></taxonomy></taxonomies><pubtype><style  face="normal" font="default" size="100%">Journal Article</style></pubtype><audience-level><style  face="normal" font="default" size="100%">ug</style></audience-level><dates><year><style  face="normal" font="default" size="100%">2006</style></year><pub-dates><date><style  face="normal" font="default" size="100%">06/2006</style></date></pub-dates></dates><urls><web-urls><url><style face="normal" font="default" size="100%">http://dx.doi.org/10.1007/s10551-006-0020-7</style></url></web-urls></urls><publisher><style face="normal" font="default" size="100%">Springer </style></publisher><volume><style face="normal" font="default" size="100%">65</style></volume><pages><style face="normal" font="default" size="100%">391 - 404</style></pages><issn><style face="normal" font="default" size="100%">0167-4544</style></issn><language><style face="normal" font="default" size="100%">eng</style></language><abstract><style face="normal" font="default" size="100%">This paper describes the effect a discrete course on accounting ethics had on students' moral reasoning skills. The paper found that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. </style></abstract><doi><style face="normal" font="default" size="100%">10.1007/s10551-006-0020-7</style></doi><issue><style face="normal" font="default" size="100%">4</style></issue></record></records></xml>