Does ethics instruction make a difference?

Delaney, John S.; Coe, Martin J.

doi:10.1016/s1085-4622(08)09011-1

Cited by 13 publications

(9 citation statements)

References 17 publications

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“…Moreover, accounting programs have been trying to prevent professional misbehavior and failures that are related to a lack of knowledge, which is commonly verified in cases of accounting fraud, by including courses such as ethics in their curricula and requiring approval via accountant examinations before the students begin their professional careers (Delaney & Coe, 2008). Additionally, the harmonization of international financial reporting standards has recently required major curriculum changes and has challenged accounting education in many countries (Alon, 2012;Glover & Werner, 2015;Jackling, Howieson, & Natoli, 2012).…”

Section: Methodsmentioning

confidence: 99%

The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study

Freitas

2016

Rev. adm. contemp.

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The Brazilian program of higher education evaluation, broadly known as the National Exam of Students' Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated. Our present research addresses the impact of ENADE evaluation report utilization on multiple higher education accounting programs' performance in their subsequent evaluation. Based upon theoretical support from literature about evaluation use, a web-based survey was developed and provided across the country to the coordinators of accounting programs. From a response rate of 62% of the study target population and using multiple regressions, we found that there was a positive correlation between usage of the ENADE evaluation report and the performance of undergraduate accounting programs in their subsequent evaluation. Based upon the reviewed literature and, in accordance with these research results, it is possible to infer that the use of evaluation reports derived from the higher education evaluation system promoted by the Brazilian government can influence the decisions of educational institutions and promote improvement.

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Section: Methodsmentioning

confidence: 99%

The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study

Freitas

2016

Rev. adm. contemp.

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“…In Abdolmohammadi's (2005) study, the level of moral reasoning increased significantly as a result of an educational intervention in a graduate capstone accounting course. Ethics education also was found to be effective at increasing the moral reasoning ability of junior and senior accounting students in a study conducted by Delaney and Coe (2008).…”

Section: Literature Reviewmentioning

confidence: 97%

Educational Context: Preparing Accounting Students To Identify Ethical Dilemmas

Billiot

Daniel

Glandon

et al. 2012

AJBE

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“…Fink (2003) suggests that an environment rich in diverse learning experiences improves students' abilities to absorb and retain material presented. Delaney and Coe found that ethics instruction in upper-level accounting courses is effective in increasing moral reasoning ability (Delaney, & Coe, 2008). This suggests that video may be an effective component in teaching ethics in a cost accounting class.…”

Section: Literature Reviewmentioning

confidence: 96%

Using Video-Based Instruction To Integrate Ethics Into The Curriculum

Sedaghat¹,

Mintz²,

Wright³

2011

AJBE

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This paper describes a video case discussion project based on the IMAs Statement of Ethical Professional Practice that was administered in a cost accounting class to assess the extent to which students were able to identify and discuss ethical issues raised by the facts of a case scenario. The case was developed by the IMA to advance the continuing education in ethics of financial executives and management accountants. The scenario realistically portrays the kind of pressures faced by management accountants to go along with top management decisions that are driven by self-interest rather than proper accounting. We use a highly structured approach for direct assessment of student learning with pre-established rubrics. Indirect assessment of learning is approximated by a survey of students subjective reactions. In general, we conclude IMAs video Success without Compromise provides an opportunity for students to apply ethics standards in a realistic setting and encourages students to become active participants in the learning experience.

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Does ethics instruction make a difference?

Cited by 13 publications

References 17 publications

The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study

The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study

Educational Context: Preparing Accounting Students To Identify Ethical Dilemmas

Using Video-Based Instruction To Integrate Ethics Into The Curriculum

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