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Book part
Publication date: 16 October 2015

David J. Burns, James A. Tackett and Fran Wolf

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…

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.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Book part
Publication date: 5 December 2014

Noor Syamilah Zakaria and Jane Warren

This chapter highlights the perspectives, examples, and applications on the current trend in teaching and learning counseling ethics education in a more effective way. The trend…

Abstract

This chapter highlights the perspectives, examples, and applications on the current trend in teaching and learning counseling ethics education in a more effective way. The trend utilizes inquiry-based learning concept and educational activities to foster counselor education training programs fast-forward in meeting the social demands and global challenges. The discussion is based on the theme emerged from an interpretive case study research conducted by the authors, in addition to the insightful literature authored by the profound educators and counseling researchers, globally. Teaching and learning counseling ethics education is an integrative effort and is more than just content acquisition from textbooks. In addition, the inquiry-based teaching and learning approach can be a tool in finding solutions for authentic problems through in-depth investigations while learning counseling ethics education. This chapter hopefully will improve counselor educators’ ability, strengthen counselor education training programs’ capability, and expand counseling students ethical competency; for creating innovations and adaptations in teaching and learning counseling ethics education, utilizing inquiry-based learning toward enhanced professional ethical practice in counseling realm.

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Inquiry-Based Learning for the Arts, Humanities, and Social Sciences: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-236-4

Book part
Publication date: 20 March 2024

Satlaj Dighe, John M. LaVelle, Paidamoyo Chikate, Meral Acikgoz, Padmavati Kannan, Doris Espelien and Trupti Sarode

Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied…

Abstract

Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied professionals need to solve complex social problems that require the application of ethical standards and value perspectives. While the importance of value-engaged practice is known to the applied field, there is little research and conversation about how values can be integrated into teaching. This chapter synthesizes values-education approaches in various practice-based disciplines such as public administration (PA), program evaluation, social work, and public health. This chapter draws from empirical and theoretical works as well as the authors' experiences developing, participating in, and conducting values-based research on professionals and professional education.

Book part
Publication date: 20 May 2011

Satoshi Sugahara and Gregory Boland

This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught in…

Abstract

This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught in Japanese tertiary schools. Data for this research was collected from faculties that primarily teach accounting in Japanese tertiary schools in 2009. The results indicate that over 90% of accounting faculties believe that ethics should be taught within the accounting curriculum. In terms of how ethics should be delivered survey participants believed in a more holistic approach, which would encompass the benefits of teaching it as both a stand-alone course and integrating it with other relevant courses. This outcome is in direct contrast to the results obtained from previous studies undertaken outside of Japan. Of particular interest was the fact that the current survey revealed that only 55.2% of respondents actually intend to incorporate ethics into their accounting courses in the foreseeable future. This research successfully adds value to the shortage of literature existing on the perceptions of ethics education among Japanese accounting faculties.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-005-6

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Book part
Publication date: 8 August 2022

Diana Adela Martin, Christian Herzog, Kyriaki Papageorgiou and Gunter Bombaerts

The chapter presents the implementation of ethics education via challenge-based learning (CBL) in three European settings. At TU Eindhoven (the Netherlands), a mandatory…

Abstract

The chapter presents the implementation of ethics education via challenge-based learning (CBL) in three European settings. At TU Eindhoven (the Netherlands), a mandatory first-year User, Society, and Enterprise course on the ethics and history of technology offers a CBL alternative on ethics and data analytics in collaboration with internal student and research teams. The University of Lübeck (Germany) initiated the project CREATE – Challenge-based Learning for Robotics Students by Engaging Start-Ups in Technology Ethics, which enables 60 students in Robotics and Autonomous Systems to integrate ethical and societal considerations into technological development processes, in cooperation with start-ups from a local accelerator. In Spain, CBI-Fusion Point brings together 40 students from business and law (ESADE), engineering and technology (Polytechnic University of Catalonia), and design (IED Barcelona Design University) for an innovation course focused on the application of CERN-developed technologies to real-world problems. The chapter documents the process of setting up three CBL courses that engage students with grand societal topics which require the integration of ethical concerns from the design stage of technological development. The authors also reflect on the challenges of teaching ethics via CBL and the lessons they learned by delivering experiential learning activities rooted in real-life challenges and contexts marked by high epistemic uncertainty. The contribution reflects the transition to remote teaching and presents strategies employed to enhance online communication and collaboration. The chapter thus provides guidance for instructors interested in teaching ethics via CBL and recommends further lines for action and research.

Book part
Publication date: 23 June 2020

Andrew Ssemwanga and Enakshi Sengupta

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in Business…

Abstract

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in Business realized the significance of imparting education in ethics mainly to the students studying business management and thus a task force was established to examine and report on the current status of ethics education in business schools (Waples, Antes, Murphy, Connelly, & Mumford, 2009). The task force published a report that strongly advocated a course in business ethics that will help business management students cope with ethical dilemmas in their decision-making process. In Eastern Africa, Business Ethics as a subject of teaching and research has expanded at a significant level mainly in Uganda, Kenya, and Tanzania. This chapter presents an evaluation and critical discussion of current business ethics education in St Lawrence University in Uganda. The chapter will discuss issues related to teaching business ethics in an African context and the relevance of the subject to the current students enrolled in business courses and how it can contribute to promoting social responsibility through higher education.

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Civil Society and Social Responsibility in Higher Education: International Perspectives on Curriculum and Teaching Development
Type: Book
ISBN: 978-1-83909-464-4

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Book part
Publication date: 7 October 2019

Alan Reinstein, Natalie Tatiana Churyk, Eileen Z. Taylor and Paul F. Williams

Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling…

Abstract

Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business actions. Several jurisdictions in the United States require ethics education for licensure, but often the focus is on memorizing rules and regulations, rather than on providing tools to improve the moral practice of professionals and to help them resolve ethical dilemmas. The authors analyzed recent state Certified Public Accountant (CPA) society course offerings and found much more emphasis on memorization than on ethical reasoning to satisfy State CPA CPE requirements. To improve accountants’ ethical awareness and behavior, CPE providers should stress ethical reasoning rather than merely memorizing rules. Such changes will make future and present accountants and auditors more ethically aware, and thus more likely to improve their ethical decision-making. Nonetheless, the authors suggest that effective ethics education and training should start in the classroom with help from departmental advisory councils. Ethics courses offered in accounting programs as well as those offered by CPE providers can leverage the experience of members of advisory councils to create programs that resonate with professionals and foster lifelong ethical awareness and ethical reasoning skills.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Book part
Publication date: 12 June 2015

Maureen L. Mackenzie

The boundaries between the for-profit sector and traditional nonprofit library focused information professions are blurring. As these information professions grow, more of their…

Abstract

The boundaries between the for-profit sector and traditional nonprofit library focused information professions are blurring. As these information professions grow, more of their future leaders will be graduates from business management programs as opposed to library and information programs. There is a general perception that for-profit employers demand leaders who are analytical and achievement oriented. As a result, business schools have been criticized for focusing their curricula on transaction-based economics with less focus on preparing leaders to do what is right. So, how do we better prepare business graduates to face ethical dilemmas as they move forward to build and support information organizations of the future? This chapter reports the results of a study which explored the viewpoints of American thought leaders about ethics in the context of business programs. A total of 32 subjects from the corporate and higher education settings were interviewed. Results of the study revealed five major themes related to how educators can better prepare our next generation of leaders. Those themes were: (1) insights related to the student; (2) insights pertaining to the goal of business ethics education and curricula; (3) specific cases and experiences to include in ethics course(s); (4) explicit student learning outcomes; and (5) the specific role, skill, and ability of professors teaching ethics courses. While this chapter deals primarily with the academic scope of ethics, the study also explored personal views about ethics by the interviewees. Understanding how foundational ethical beliefs and awareness develop then informs the broader discussion of ethics.

Details

Current Issues in Libraries, Information Science and Related Fields
Type: Book
ISBN: 978-1-78441-637-9

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