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

Christensen, Anne L.; Cote, Joseph A.; Latham, Claire Kamm

doi:10.1007/s10551-016-3411-4

Cited by 44 publications

(25 citation statements)

References 64 publications

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“…Despite all the ample research on the topic, there is still no consensus on how ethics should be taught. Researchers recommend the use of innovative teaching methods, such as thematic approach (Blanthorne et al 2017 ; Tweedie et al, 2013 ), active learning (Loeb, 2015 ), virtue ethics (Sorensen et al, 2017 ), giving voice to values (Christensen et al, 2018 ; Cote & Latham, 2016 ; Painter-Morland & Slegers, 2018 ), and role-playing (Bouten & Hoozée, 2015 ), rather than using the traditional ones. Another recommendation is the development of soft skills by applying real-life cases (Keevy, 2020 ).…”

Section: Resultsmentioning

confidence: 99%

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Poje

Groff

2021

J Bus Ethics

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The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research.

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Section: Resultsmentioning

confidence: 99%

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Poje

Groff

2021

J Bus Ethics

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“…Whilst there is considerable support for integrating ethics education in the accounting curricula, there is conflicting evidence on how best to incorporate it (Christensen et al, 2018). Cooper et al (2008) describe an ethics intervention as a cautious educational attempt intended to endorse ethical responsiveness.…”

Section: Insight From Extant Studiesmentioning

confidence: 99%

Accounting ethics education and the ethical awareness of undergraduates: an experimental study

Okougbo

Okike

Alao

2021

Accounting Education

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This study examines whether an ethics intervention curriculum (EIC) influences the ethical awareness of undergraduate accounting students. The ethics intervention curriculum is designed to teach students about ethical behaviour in the workplace. An experiment using final year students at five faith-based private universities in Nigeria was conducted to identify changes in ethical awareness. A pre-test and post-test quasi-experimental design was conducted using ethical vignettes which were administered to both the treatment group and control group to observe for differences in their awareness. This study observed a significant difference in the ethical awareness of the students in the treatment group compared to those in the control group. The study concludes that the ethics intervention curriculum has a positive impact on the ethical awareness of the students. This study exemplifies how an ethics intervention can enhance undergraduate students' awareness of ethical issues that may arise in the workplace.

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“…Mele (2005) encourages acquisition of moral values and virtues in ethical education in accounting. Christensen et al (2018) suggest incorporating action-oriented instruction in accounting ethics education. The accountant's ethical training should focus on ethical reasoning rather than memorizing ethical standards (Reinstein et al, 2019).…”

Section: Ethics Educationmentioning

confidence: 99%

The U.S. versus international ethics codes for accountants: A computerized content analysis

Lee¹,

Leung²,

Tam³

2020

IJDAR

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This study applies computerized content analysis techniques, including term frequency analysis, readability index, and cosine similarity, to compare the U.S. versus international ethics codes for professional accountants. It reveals and compares new characteristics of these ethics codes. The U.S. ethics code is found to be less readable but more reflective of moral values concerning social order. The international ethics code emphasizes the independence and confidentiality principles, while the U.S. ethics code emphasizes independence and responsibilities. There are more similarities within the U.S. ethics code and within the international ethics code than between these ethics codes.

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

Cited by 44 publications

References 64 publications

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Accounting ethics education and the ethical awareness of undergraduates: an experimental study

The U.S. versus international ethics codes for accountants: A computerized content analysis

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