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Ethics and professionalism: Bringing the topic to life in the classroom

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  • Haywood, M. Elizabeth
  • Wygal, Donald E.

Abstract

Much attention has been focused in recent years on the benefits of enhancing student understanding of ethical perspectives and professionalism in the workplace. An ongoing challenge for accounting educators is the need to address ethics in a way that will hold student interest, especially when most students have yet to experience an ethical situation in a work setting. We have developed a classroom game that incorporates the Institute of Management Accountants’ (IMA’s) Statement of Ethical Professional Practice, a newly revised model of ethical conduct. In this game, students identify how the IMA’s standards and principles are either upheld or violated in mini-case scenarios from workplace settings. The game facilitates student reflective thinking – a learning process where an individual addresses a problem that has many reasonable solutions rather than just one answer. The approach was introduced in managerial and cost accounting courses and has been employed also in an intermediate accounting setting. Feedback suggests that the game holds student interest, fosters reflective thinking, and can be used across multiple courses.

Suggested Citation

  • Haywood, M. Elizabeth & Wygal, Donald E., 2009. "Ethics and professionalism: Bringing the topic to life in the classroom," Journal of Accounting Education, Elsevier, vol. 27(2), pages 71-84.
    • Handle: RePEc:eee:joaced:v:27:y:2009:i:2:p:71-84
    DOI: 10.1016/j.jaccedu.2009.11.001
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    References listed on IDEAS

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    1. Low, Mary & Davey, Howard & Hooper, Keith, 2008. "Accounting scandals, ethical dilemmas and educational challenges," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 222-254.
    2. Jeff Everett, 2007. "Ethics Education and the Role of the Symbolic Market," Journal of Business Ethics, Springer, vol. 76(3), pages 253-267, December.
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    Cited by:

    1. Chevis, Gia & Stuebs, Marty, 2012. "What ethics lie Beyond Oil?," Journal of Accounting Education, Elsevier, vol. 30(3), pages 307-324.
    2. Hansen, James C., 2010. "Where were the auditors? Using AAERs in introductory or advanced auditing courses," Journal of Accounting Education, Elsevier, vol. 28(2), pages 114-127.
    3. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    4. Ariail, Donald L. & Khayati, Amine & Shawver, Tara, 2021. "Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy," Journal of Accounting Education, Elsevier, vol. 55(C).

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