TY  - CHAP
AB  - It is broadly accepted that ethics should be incorporated into accounting programs. Most CPA firms rely on colleges and universities to teach ethical behavior. Utilizing a quasi-experimental approach, this chapter examines the effectiveness of ethics instruction delivered via a combination of lecture and active learning methods. Specifically, the impact of ethics instruction on behavior in business settings is investigated. Though similar studies have addressed this issue, this study tests the effectiveness of a particular curriculum in a post-Enron environment. Further, a new instrument to measure moral reasoning ability in work situations is introduced. The study's findings suggest that ethics instruction is effective in increasing moral reasoning ability, particularly in upper-level accounting courses such as accounting information systems and auditing.
VL  - 9
SN  - 978-1-84950-519-2, 978-0-7623-1458-4/1085-4622
DO  - 10.1016/S1085-4622(08)09011-1
UR  - https://doi.org/10.1016/S1085-4622(08)09011-1
AU  - Delaney John
AU  - Coe Martin J.
ED  - Bill N. Schwartz
ED  - Anthony H. Catanach
PY  - 2008
Y1  - 2008/01/01
TI  - Does ethics instruction make a difference?
T2  - Advances in Accounting Education
T3  - Advances in Accounting Education
PB  - Emerald Group Publishing Limited
SP  - 233
EP  - 250
Y2  - 2024/04/19
ER  -