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A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability

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  • Maisarah Mohamed Saat
  • Stacey Porter
  • Gordon Woodbine

Abstract

This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study including three points of data collection, prior to an ethics course, after an ethics course, and following six-months' practical training. James Rest's short version of the Defining Issues Test (DIT) instrument (Rest, 1986, Moral development: Advances in research and theory , Praeger, NY) was employed and P-scores calculated at each data collection point. General Linear Model Repeated Measure analysis was employed to examine the within-subjects effect of the accounting programme on ethical judgement making ability. The findings highlight that the accounting programme is able to elevate levels of ethical judgement making ability and that practical training contributed significantly to the observed improvement. Results of this study appear to indicate that socialisation and interaction with the work environment are significant determinants of improvements in principled reasoning processes.

Suggested Citation

  • Maisarah Mohamed Saat & Stacey Porter & Gordon Woodbine, 2012. "A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability," Accounting Education, Taylor & Francis Journals, vol. 21(3), pages 215-229, February.
    • Handle: RePEc:taf:accted:v:21:y:2011:i:3:p:215-229
    DOI: 10.1080/09639284.2011.562012
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    Cited by:

    1. Rahizah Sulaiman & Paul Toulson & David Brougham & Frieder Lempp & Jarrod Haar, 2022. "The Role of Religiosity in Ethical Decision-Making: A Study on Islam and the Malaysian Workplace," Journal of Business Ethics, Springer, vol. 179(1), pages 297-313, August.
    2. Abdulai Agbaje Salami & Mubaraq Sanni & Ahmad Bukola Uthman, 2018. "Accounting Ethics Education in Nigeria: Value-Improving or Value-Deteriorating Tool?," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(4), pages 116-126, December.
    3. Ross Taplin & Abhijeet Singh & Rosemary Kerr & Alina Lee, 2018. "The use of short role-plays for an ethics intervention in university auditing courses," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 383-402, July.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.

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