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Haidt’s social intuitionist model: What are the implications for accounting ethics education?

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  • Andersen, Margaret L.
  • Klamm, Bonnie K.

Abstract

Kohlberg’s theory of cognitive moral development has dominated ethics research for the past 50 years (Lapsley & Hill, 2008). The prominence of this theory, which focuses on moral reasoning, has brought mixed results (O’Fallon & Butterfield, 2005). The research provides an indication that not all dimensions of ethical decision-making are captured (Christensen, Cote, & Latham, 2016) and has led to a paradigm shift from moral reasoning to intuition (Maxwell & Narvaez, 2013). We introduce Haidt’s (2001) social intuitionist model (SIM) as a new approach to understanding how moral judgments are made, i.e., quickly and intuitively. Then, we explore the applicability of the SIM using an ethical case in five different accounting courses. The results of our study provide a means of improving ethics education in accounting by allowing students to exercise their intuition as the initial stage of the decision-making process.

Suggested Citation

  • Andersen, Margaret L. & Klamm, Bonnie K., 2018. "Haidt’s social intuitionist model: What are the implications for accounting ethics education?," Journal of Accounting Education, Elsevier, vol. 44(C), pages 35-46.
    • Handle: RePEc:eee:joaced:v:44:y:2018:i:c:p:35-46
    DOI: 10.1016/j.jaccedu.2018.05.001
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    References listed on IDEAS

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    1. Sadler-Smith, Eugene, 2012. "Before Virtue: Biology, Brain, Behavior, and the “Moral Sense”," Business Ethics Quarterly, Cambridge University Press, vol. 22(2), pages 351-376, April.
    2. Anne Christensen & Jane Cote & Claire Latham, 2016. "Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review," Journal of Business Ethics, Springer, vol. 133(1), pages 141-163, January.
    3. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    4. Sheehan, Norman T. & Schmidt, Joseph A., 2015. "Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values," Journal of Accounting Education, Elsevier, vol. 33(3), pages 183-197.
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    Cited by:

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    2. Pruijssers, Jorien Louise & Singer, Gallia & Singer, Zvi & Tsang, Desmond, 2023. "Social influence pressures and the risk preferences of aspiring financial market professionals," Journal of Accounting Education, Elsevier, vol. 62(C).

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