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Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum

Author

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  • Anne Christensen

    (Montana State University)

  • Jane Cote

    (Washington State University Vancouver)

  • Claire Kamm Latham

    (Washington State University Vancouver)

Abstract

While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. Across four classes in an accounting curriculum, one student cohort participated in traditional ethics instruction, while the other cohort participated in Giving Voice To Values (GVV) instruction. We collected student responses to an ethical challenge and conduct a between-subject analysis. The results reveal consistent unethical behavior in the traditional cohort but not in the GVV cohort, indicating that faculty should consider the use of this pedagogy in accounting ethics education.

Suggested Citation

  • Anne Christensen & Jane Cote & Claire Kamm Latham, 2018. "Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum," Journal of Business Ethics, Springer, vol. 153(4), pages 1157-1175, December.
    • Handle: RePEc:kap:jbuset:v:153:y:2018:i:4:d:10.1007_s10551-016-3411-4
    DOI: 10.1007/s10551-016-3411-4
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    References listed on IDEAS

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    1. Nonna Martinov-Bennie & Rosina Mladenovic, 2015. "Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment," Journal of Business Ethics, Springer, vol. 127(1), pages 189-203, March.
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    8. Louise M. Hassan & Edward Shiu & Deirdre Shaw, 2016. "Who Says There is an Intention–Behaviour Gap? Assessing the Empirical Evidence of an Intention–Behaviour Gap in Ethical Consumption," Journal of Business Ethics, Springer, vol. 136(2), pages 219-236, June.
    9. Abdolmohammadi, Mohammad J. & Fedorowicz, Jane & Davis, Ophera, 2009. "Accountants’ cognitive styles and ethical reasoning: A comparison across 15years," Journal of Accounting Education, Elsevier, vol. 27(4), pages 185-196.
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    Cited by:

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    3. 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.
    4. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
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    6. 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.

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