Accounting - moral and ethical aspects, ethical problems, judgement (ethics), accounting students
Recent highly publicized scandals involving accounting ethical failures have renewed recommendations to include ethics education in the accounting curriculum. Hundreds of studies confirm that the moral judgment of students improves during the college years, but the cause is unclear. Using a pretest-posttest design and the Defining Issues Test, we measured the effect of ethical dilemmas on the moral judgment of 81 accounting students over a semester. Results showed that the moral judgment of accounting students improved significantly.
Christensen, D., Rees, D., & Barnes, J. (2006). Improving The Moral Judgment Of Accounting Students: An Experiment. Mountain Plains Journal of Business and Technology, 7(1). Retrieved from https://openspaces.unk.edu/mpjbt/vol7/iss1/6
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