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Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum

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  • Anne Christensen

    (Montana State University)

  • Jane Cote

    (Washington State University Vancouver)

  • Claire Kamm Latham

    (Washington State University Vancouver)

Abstract

While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. Across four classes in an accounting curriculum, one student cohort participated in traditional ethics instruction, while the other cohort participated in Giving Voice To Values (GVV) instruction. We collected student responses to an ethical challenge and conduct a between-subject analysis. The results reveal consistent unethical behavior in the traditional cohort but not in the GVV cohort, indicating that faculty should consider the use of this pedagogy in accounting ethics education.

Suggested Citation

  • Anne Christensen & Jane Cote & Claire Kamm Latham, 2018. "Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum," Journal of Business Ethics, Springer, vol. 153(4), pages 1157-1175, December.
    • Handle: RePEc:kap:jbuset:v:153:y:2018:i:4:d:10.1007_s10551-016-3411-4
    DOI: 10.1007/s10551-016-3411-4
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    References listed on IDEAS

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    6. Janie Bérubé & Yves Gendron, 2023. "Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates," Journal of Business Ethics, Springer, vol. 183(3), pages 763-781, March.

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