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Measuring moral judgement and the implications of cooperative education and rule-based learning

Dellaportas, Steven, Cooper, Barry and Leung, Philomena 2006, Measuring moral judgement and the implications of cooperative education and rule-based learning, Accounting and finance : journal of the Accounting Association of Australia and New Zealand, vol. 46, no. 1, pp. 53-70.

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Title Measuring moral judgement and the implications of cooperative education and rule-based learning
Author(s) Dellaportas, Steven
Cooper, Barry
Leung, Philomena
Journal name Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Volume number 46
Issue number 1
Start page 53
End page 70
Publisher Wiley-Blackwell; The Accounting and Finance Association of Australia and New Zealand
Place of publication Clayton, Vic.
Publication date 2006-03
ISSN 0810-5391
Keyword(s) defining Issues Test
Welton instrument
cooperative education
rule-based learning
dilemmas
M41 Accounting
Summary The Defining Issues Test (DIT), developed by Rest (1986), measures a person's level of moral development using hypothetical social dilemmas. Although the DIT is useful for measuring moral development in social settings, it might not adequately capture an individual's moral judgement abilities in solving work-related problems (Weber, 1990; Trevino, 1992; Welton et al., 1994). In the present study, the moral judgement levels of 97 accounting students were measured over a 1 year period using two separate test instruments, the DIT and a context-specific instrument developed by Welton et al. (1994). The test scores are significantly higher on the DIT than the Welton instrument (between the instruments and over time), suggesting that accounting students use higher levels of moral reasoning in resolving hypothetical social dilemmas and lower levels of moral reasoning in resolving context-specific dilemmas. The difference in test scores was highest during cooperative education (work placement programme), implying that the environment is a significant determinant on students' test scores.
Notes The definitive version is available at www.blackwell-synergy.com
Reproduced with the kind permission of the copyright owner.
Language eng
Field of Research 160809 Sociology of Education
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2006, AFAANZ
Persistent URL http://hdl.handle.net/10536/DRO/DU:30006516

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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