Making a Difference with a Discrete Course on Accounting Ethics

TitleMaking a Difference with a Discrete Course on Accounting Ethics
Publication TypeJournal Article
Year of Publication2006
AuthorsDellaportas, S
JournalJournal of Business Ethics
Volume65
Issue4
Pagination391 - 404
Date Published06/2006
PublisherSpringer
Publication Languageeng
ISSN Number0167-4544
AbstractThis 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.
URLhttp://dx.doi.org/10.1007/s10551-006-0020-7
DOI10.1007/s10551-006-0020-7
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