Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith

Sörensen, Daniel; Miller, Scott E.; Cabe, Kevin L.

doi:10.1007/s10551-015-2656-7

Cited by 38 publications

(30 citation statements)

References 55 publications

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“…Although the findings of Bodkin and Stevenson (2007) indicated a positive impact, Lau (2010) found positive effects only in combination with other learning activities. Sorensen et al (2017) investigated e-based learning without face-to-face activities: they broadcasted recorded lectures, used online threads for discussions, and asked participants to write reflection papers. Interaction between the participants and the instructor was limited to online threads.…”

Section: Discussionmentioning

confidence: 99%

“…Video-based communication technologies also make on-demand instruction and video-based exchange feasible. The overall effect of the e-based approach was positive (Sorensen et al, 2017). Although the results of these initial studies appear encouraging, e-based training methods, their design, and their effectiveness will benefit from additional study and in-depth investigations to better inform researchers and practitioners how they can be used to strengthen ethical behavior in the business sector (for more information about e-based learning as a training trend, see Cascio, 2019).…”

Section: Discussionmentioning

confidence: 99%

“…Ethics training is an instrument of HRD that includes all educational and developmental methods intended to implement and promote ethical behavior within organizations (Ruiz et al, 2015; Treviño, 1992; Weber, 2015). In addition to ethics training, there are various terms for ethics education instruments such as (pervasive vs. standalone) business and society courses (Wynd & Mager, 1989), ethics courses (Sorensen et al, 2017), ethics instruction (Waples et al, 2009), and ethics intervention (LaGrone et al, 1996). We subsume all these educational and developmental courses, instructions, and interventions under the term “ethics training.”…”

Section: Methodsmentioning

confidence: 99%

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Business Ethics Training in Human Resource Development: A Literature Review

Kreismann

Talaulicar

2020

Human Resource Development Review

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In view of corporate wrongdoings like Enron’s accounting fraud and Volkswagen’s emissions scandal, the need to prevent unethical decision-making in the business sector has become widely accepted. Human resource development is of high relevance in this regard: a multiplicity of companies utilizes ethics training programs to teach their managers and employees business ethics and to develop their ethical competences. However, knowledge about the efficacy of these training programs is still rather fragile. In the present study, we (a) develop a framework of relevant design categories to consider in creating ethics training programs; (b) consolidate empirical insights by reviewing 92 studies about the effectiveness of standalone business ethics training programs regarding their impact, dependent variable and measurement methods, design, and conceptual foundation; and (c) identify remaining research gaps and provide theoretical-conceptual considerations for further investigation.

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Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

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Business Ethics Training in Human Resource Development: A Literature Review

Kreismann

Talaulicar

2020

Human Resource Development Review

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“…Auditor position = position of auditor (dummy variable; 1 for managers and 0 for juniors). (Musbah et al, 2016;Shaub, 1994;Thorne, 1999;Ponemon, 1990;Rest, 1986;Sorensen et al,2017;Uyar and Gungormu., 2013;Bampton and Cowton, 2013).…”

Section: Independent Variablesmentioning

confidence: 99%

Auditors’ ethical reasoning in developing countries: the case of Egypt

Abdelhak¹,

Elamer²,

AlHares³

et al. 2019

IJOES

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Purpose The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or auditor’s position. Design/methodology/approach This paper draws on 178 questionnaires that include six different ethical scenarios. This paper also uses the accounting ethical dilemma instrument that is developed by Thorne (2000) to measure the ethical reasoning of Egyptian auditors. Findings The findings are threefold. First, this study finds that the general level of deliberative ethical reasoning of auditors working in the Central Auditing Organization (CAO) and small firms are categorized in the post-conventional level, while auditors working in big and medium firms are categorized in conventional level. Second, the result suggests that there is a negative relationship between ethical reasoning and audit firm size in Egypt. Finally, the results show that ethical reasoning levels decrease when the position of auditors increase except for auditors working in CAO. Originality/value This study adds to the scarce literature in developing countries that measure auditors’ ethical reasoning. The findings suggest that auditors’ ethical reasoning depends on auditor’s firm size and the position the auditor holds within the firm. These findings will aid policymakers and regulators, especially in developing countries, to avoid any potential risk regarding professional misconduct and in evaluating the adequacy of the current code of ethics.

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“…Although the DIT-2 uses schema theory to describe moral judgment development, the instrument is still based on stage-typed statements like the DIT-1 . The DIT-2 is still widely used in research (see e.g., Cáceda, Andrew James, Gutman, & Kilts, 2015;Corcoran & O'Flaherty, 2016;Sorensen, Miller, & Cabe, 2017).…”

mentioning

confidence: 99%

Stages of moral judgment development: Applying item response theory to Defining Issues Test data

Enden

Boom

Brugman

et al. 2018

Journal of Moral Education

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The Defining Issues Test (DIT) has been the dominant measure of moral development. The DIT has its roots in Kohlberg's original stage theory of moral judgment development and asks respondents to rank a set of stage typed statements in order of importance on six stories. However, the question to what extent the DIT-data match the underlying stage model was never addressed with a statistical model. Therefore, we applied item response theory (IRT) to a large data set (55,319 cases). We found that the ordering of the stages as extracted from the raw data fitted the ordering in the underlying stage model good. Furthermore, difficulty differences of stages across the stories were found and their magnitude and location were visualized. These findings are compatible with the notion of one latent moral developmental dimension and lend support to the hundreds of studies that have used the DIT-1 and by implication support the renewed DIT-2.

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Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith

Cited by 38 publications

References 55 publications

Business Ethics Training in Human Resource Development: A Literature Review

Business Ethics Training in Human Resource Development: A Literature Review

Auditors’ ethical reasoning in developing countries: the case of Egypt

Stages of moral judgment development: Applying item response theory to Defining Issues Test data

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