Education for the moral development of managers: Kohlberg's stages of moral development and integrative education

Baxter, Gerald D.; Rarick, Charles A.

doi:10.1007/bf00382871

Cited by 50 publications

(16 citation statements)

References 3 publications

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“…These results are consistent with King and Mayhew's (2002) suggestion, drawn from their extensive literature review of DIT studies in higher education that college experiences that require students to wrestle with ethical issues are likely to increase students' ethical reasoning. However, Milne (2001) cites studies (Miller and Miller 1976;Baxter and Rarick 1987) indicating that values are set early in life and it may be too late to change the values of college-age students. Some studies measure whether accounting students' ethical reasoning increases over the course of one term of ethics instruction using a pre and post-test design.…”

Section: Ethics Instructionmentioning

confidence: 94%

Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review

2014

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Numerous researchers have investigated accounting students' levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test (DIT) and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment (cf. Bailey et al., Behav Res Account 22(2):1-26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use metaanalysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables (length of professional experience, choice of major, political ideology, gender, GPA and education level) but not others (age). Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research.

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Section: Ethics Instructionmentioning

confidence: 94%

Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review

2014

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“…Thus, Kohlberg's theory of moral development emphasizes the cognitive basis of moral judgment competence, and its relationship to moral behavior. The key assumption in Kohlberg's theory is that unethical behavior reflects the absence of moral precepts and principles that might guide behavior (Baxter and Rarick, 1987). In addition, Kohlberg asserts that reasoning processes are developmental in nature and that an individual progresses through stages of moral reasoning (Green, 1997).…”

Section: Literature Reviewmentioning

confidence: 98%

“…Individuals at lower levels of moral development are more susceptible to influence from both these individual and situational moderators (Trevino, 1986). Since the moral development stage of individuals is an important component for making moral decisions (Baxter and Rarick, 1987;Kohlberg, 1964;Rest, 1979), it is critical that educators help students achieve the highest moral development stage possible by exposing them to ethical principles and practices in the college setting.…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Business Education on Moral Judgment Competence: An Empirical Study

et al. 2007

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This study uses theories of moral reasoning and moral competence to investigate how university codes of ethics, perceptions of ethical culture, academic pressure from significant others, and ethics pedagogy are related to the moral development of students. Results suggest that ethical codes and student perceptions of such codes affect their perceptions of the ethical nature of the cultures within these institutions. In addition, faculty and student discussion of ethics in business courses is significantly and positively related to moral competence among students. Our results point to the need to further examine the connections among academic institutional structures, ethics pedagogy, and students’ moral development. Copyright Springer Science+Business Media B.V. 2007business education, ethical culture, ethics teaching, moral competence, moral judgment, moral reasoning,

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“…Some believe that ethics cannot be taught; for example, Baxter and Rarick (1987) note that college students' values may be fixed prior to entering college. If this is the case, one could argue that business ethics will have no affect on students' ethical behavior (Rossouw 2002).…”

Section: Responsibility For Ethics Educationmentioning

confidence: 98%

Ethics Education in our Colleges and Universities: A Positive Role for Accounting Practitioners

Bean¹,

Bernardi

2007

J Acad Ethics

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In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an 'across the curriculum' approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies. 1

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Education for the moral development of managers: Kohlberg's stages of moral development and integrative education

Cited by 50 publications

References 3 publications

Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review

Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review

The Impact of Business Education on Moral Judgment Competence: An Empirical Study

Ethics Education in our Colleges and Universities: A Positive Role for Accounting Practitioners

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