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Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions

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  • Tara J. Shawver

    (King’s College)

  • William F. Miller

    (University of Wisconsin)

Abstract

The purpose of this study was to determine whether accounting students’ perception of moral intensity could be enhanced through a limited ethics intervention in an Advanced Accounting course. Ethical decisions are heavily influenced by the intensity of the moral problem: the more egregious the act, the more the people view it as unethical. This controlled experiment measures the change in perceptions of moral intensity with the pre- and post-test instruments using five accounting specific vignettes containing moral dilemmas which are progressively more intense. While other studies have shown that perceived moral intensity directly influences a persons’ moral decision-making process, as far as we are aware, this is the first study that assesses and tests whether the coverage of specific ethics content integrated into an accounting class can positively influence the students’ perception of moral intensity, moral sensitivity/awareness, moral judgment, and moral intentions. Positively influencing students’ moral sensitivity/awareness, moral judgment, and moral intentions is a critical first step to ensuring that our courses and curricula provide the learning environment in which students can develop knowledge and competencies required to become the ethical leaders of tomorrow.

Suggested Citation

  • Tara J. Shawver & William F. Miller, 2017. "Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions," Journal of Business Ethics, Springer, vol. 141(3), pages 587-603, March.
    • Handle: RePEc:kap:jbuset:v:141:y:2017:i:3:d:10.1007_s10551-015-2711-4
    DOI: 10.1007/s10551-015-2711-4
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    References listed on IDEAS

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    1. Barbara Ritter, 2006. "Can Business Ethics be Trained? A Study of the Ethical Decision-making Process in Business Students," Journal of Business Ethics, Springer, vol. 68(2), pages 153-164, October.
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    5. Ralph Welton & Daryl Guffey, 2009. "Transitory or Persistent? The Effects of Classroom Ethics Interventions: A Longitudinal Study," Accounting Education, Taylor & Francis Journals, vol. 18(3), pages 273-289.
    6. Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
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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. Valentine, Sean & Godkin, Lynn, 2019. "Moral intensity, ethical decision making, and whistleblowing intention," Journal of Business Research, Elsevier, vol. 98(C), pages 277-288.
    3. Sankay Oboh, Collins, 2020. "The Influence Of Perceived System Of Justice, Magnitude Of Consequences And Social Consensus On Ethical Decision-Making Among Professional Accountants In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(2), pages 46-73, September.
    4. Janie Bérubé & Yves Gendron, 2023. "Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates," Journal of Business Ethics, Springer, vol. 183(3), pages 763-781, March.
    5. Manea Andreia & Hoinaru Răzvan & Păcuraru-Ionescu Cătălin-Paul, 2021. "Ethics education in Romanian economics faculties, members of AFER," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 705-714, December.
    6. Jihyeon Kim & Jeffrey Loewenstein, 2021. "Analogical Encoding Fosters Ethical Decision Making Because Improved Knowledge of Ethical Principles Increases Moral Awareness," Journal of Business Ethics, Springer, vol. 172(2), pages 307-324, August.
    7. Muslichah Muslichah & Wiyarni Wiyarni & Evi Maria, 2018. "The Effect of Ethical Sensitivity on Ethical Decision Making With Religiosity as Moderating Variable," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 86-92.
    8. 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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