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Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy

Author

Listed:
  • Linda A. Kidwell
  • Dann G. Fisher
  • Robert L. Braun
  • Diane L. Swanson

Abstract

The purpose of our article is to offer a set of core knowledge learning objectives for accounting ethics education. Using Bloom's taxonomy of educational objectives, we develop learning objectives in six content areas: codes of ethical conduct, corporate governance, the accounting profession, moral development, classical ethics theories, and decision models. We believe that defining core knowledge is important for two reasons. First, many accounting educators continue to debate whether ethics can be taught, apparently unaware that a common body of ethics knowledge exists. This knowledge needs to be imparted before higher-level classroom discussions can ensue. Second, we believe agreement on learning objectives is necessary for the development of meaningful assessment tools. Students should be able to demonstrate ethics knowledge, and accounting educators should be held accountable for whether or not students are learning.

Suggested Citation

  • Linda A. Kidwell & Dann G. Fisher & Robert L. Braun & Diane L. Swanson, 2013. "Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy," Accounting Education, Taylor & Francis Journals, vol. 22(1), pages 44-65, February.
    • Handle: RePEc:taf:accted:v:22:y:2013:i:1:p:44-65
    DOI: 10.1080/09639284.2012.698478
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    Cited by:

    1. Saadullah, Shahriar M. & Elsayed, Nader, 2020. "An audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy," Journal of Accounting Education, Elsevier, vol. 52(C).
    2. Wolcott, Susan K. & Sargent, Matthew J., 2021. "Critical thinking in accounting education: Status and call to action," Journal of Accounting Education, Elsevier, vol. 56(C).
    3. Blake Frank & Robert Walsh, 2023. "Bloom’S Taxonomy: Can Higher Level Thinking Be Identified In An Online Mba Course?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 15(1), pages 69-76.
    4. Gross, Andrew & Hoelscher, Jamie & Reed, Brad J. & Sierra, Gregory E., 2020. "The new nuts and bolts of auditing: Technological innovation in inventorying inventory," Journal of Accounting Education, Elsevier, vol. 52(C).
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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