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An Empirical Analysis of the Positive Impact of Ethics Teaching on Accounting Students

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  • C. O'Leary

Abstract

Recent releases from the International Federation of Accountants (IFAC) highlight the importance of ethics education. Academic institutions employ varying methods and place varying levels of emphasis on ethics teaching during a business/accounting degree. This paper attempts to evaluate whether teaching ethics to final year accounting students is beneficial. At the commencement of a semester, one class of 155 students was given five ethical scenarios on which to make an ethical decision. All students were then subject to three different methods of ethical instruction. Several weeks later, the class was again given the original five ethical scenarios and asked to re-complete. In all five instances, the mean responses were more ethical after the instruction methodologies. The subjects also verified that the combined effect of the methodologies had impacted positively on hypothetical ethical decision-making. Hence, it appears that ethics education is beneficial, and the challenge is to find the optimal method(s).

Suggested Citation

  • C. O'Leary, 2009. "An Empirical Analysis of the Positive Impact of Ethics Teaching on Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 505-520.
    • Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:505-520
    DOI: 10.1080/09639280802532158
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    Keywords

    Teaching; ethics;

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