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The Effectiveness of Instruction in Accounting Ethics Education: Another Look

Research on Professional Responsibility and Ethics in Accounting

ISBN: 978-1-78441-666-9, eISBN: 978-1-78441-665-2

Publication date: 16 October 2015

Abstract

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

Keywords

Citation

Burns, D.J., Tackett, J.A. and Wolf, F. (2015), "The Effectiveness of Instruction in Accounting Ethics Education: Another Look", Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 19), Emerald Group Publishing Limited, Leeds, pp. 149-180. https://doi.org/10.1108/S1574-076520150000019015

Publisher

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Emerald Group Publishing Limited

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