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The use of short role-plays for an ethics intervention in university auditing courses

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  • Ross Taplin
  • Abhijeet Singh
  • Rosemary Kerr
  • Alina Lee

Abstract

This paper reports how short 10-minute role-plays can be used as an effective tool for ethics education within university auditing classes. A mixed method approach elicited student perceptions of role-plays in developing ethical awareness. While many students self-reported difficulty in recognising and dealing with the ethical dilemmas appropriately, most agreed role-plays helped them to prepare for dealing with these issues in the workplace. This was especially the case for students with English as an additional language. Students reported the role-play ethical dilemmas raised their awareness of the need to protect their professional independence. Students commented that they had a better understanding of the importance of the professional code of conduct and the code of ethics. Role-plays are a simple experiential learning approach that helps students to recognise ethical dilemmas, explore strategies to deal with such dilemmas in a safe environment, and practice listening and questioning skills to obtain information. Short role-plays can offer critical thinking opportunities that are more relevant to the student’s personal experience than case studies of historical ethical breaches.

Suggested Citation

  • Ross Taplin & Abhijeet Singh & Rosemary Kerr & Alina Lee, 2018. "The use of short role-plays for an ethics intervention in university auditing courses," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 383-402, July.
    • Handle: RePEc:taf:accted:v:27:y:2018:i:4:p:383-402
    DOI: 10.1080/09639284.2018.1475244
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    References listed on IDEAS

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    1. Barry Cooper & Philomena Leung & Steven Dellaportas & Beverley Jackling & Grace Wong, 2008. "Ethics Education for Accounting Students—a Toolkit Approach," Accounting Education, Taylor & Francis Journals, vol. 17(4), pages 405-430.
    2. Breda Sweeney & Fiona Costello, 2009. "Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 75-97.
    3. Maisarah Mohamed Saat & Stacey Porter & Gordon Woodbine, 2012. "A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability," Accounting Education, Taylor & Francis Journals, vol. 21(3), pages 215-229, February.
    4. Jill Webb & Caroline Chaffer, 2016. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees," Accounting Education, Taylor & Francis Journals, vol. 25(4), pages 349-367, July.
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    Cited by:

    1. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.

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