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Transitory or Persistent? The Effects of Classroom Ethics Interventions: A Longitudinal Study

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  • Ralph Welton
  • Daryl Guffey

Abstract

This paper examines whether an ethics intervention administered during a graduate course in accounting is effective and, if effective, whether the observed moral reasoning gains are transitory or persistent. An established test instrument, Accounting Defining Issues Test (ADIT), was used to assess the effectiveness of the intervention. The students completed the ADIT at the beginning of the term prior to the intervention and again at the end of the term. They repeated this task three years after the intervention and completion of the course. The results of this study indicate that gains in moral reasoning ability are persistent, and are not diminished when students accept professional responsibilities. These findings suggest that an appropriately designed ethics intervention, whilst fostering persistent gains in moral reasoning ability, also may be used as a professional ethics socialization tool.

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  • Ralph Welton & Daryl Guffey, 2009. "Transitory or Persistent? The Effects of Classroom Ethics Interventions: A Longitudinal Study," Accounting Education, Taylor & Francis Journals, vol. 18(3), pages 273-289.
    • Handle: RePEc:taf:accted:v:18:y:2009:i:3:p:273-289
    DOI: 10.1080/09639280802217990
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    Citations

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    Cited by:

    1. Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
    2. Tara J. Shawver & William F. Miller, 2017. "Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions," Journal of Business Ethics, Springer, vol. 141(3), pages 587-603, March.
    3. Christelle Chaplais & Yves Mard & Sylvain Marsat, 2016. "The auditor facing ethical dilemnas: the impact of an ethical training on the compliance with deontological code [L'auditeur face aux dilemmes éthiques : L'impact d'une formation à l'éthique sur la," Post-Print hal-02156617, HAL.
    4. Daniel P. Sorensen & Scott E. Miller & Kevin L. Cabe, 2017. "Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith," Journal of Business Ethics, Springer, vol. 140(1), pages 175-191, January.
    5. Nonna Martinov-Bennie & Rosina Mladenovic, 2015. "Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment," Journal of Business Ethics, Springer, vol. 127(1), pages 189-203, March.
    6. Christelle Chaplais, 2018. "Révélation de faits délictueux et formation à l'éthique : perception des auditeurs," Post-Print hal-01907886, HAL.
    7. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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