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Making a difference with a discrete course on accounting ethics

Dellaportas, Steven 2006, Making a difference with a discrete course on accounting ethics, Journal of business ethics, vol. 65, no. 4, pp. 391-404.

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Title Making a difference with a discrete course on accounting ethics
Author(s) Dellaportas, Steven
Journal name Journal of business ethics
Volume number 65
Issue number 4
Start page 391
End page 404
Publisher Springer
Place of publication Delft, The Netherlands
Publication date 2006-06
ISSN 0167-4544
1573-0697
Summary Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
Field of Research 220102 Business Ethics
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2006, Springer
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024362

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.