Ways ethics education toolkit impacts moral judgment of accounting students

Poje, Tamara (author), Zaman Groff, Maja (author)

Purpose – To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment. Design/methodology/approach – An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature. Findings – The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased. Practical implications – The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints. Originality/value – The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

• Language: English
• Keywords: teaching, accounting, ethics, accounting ethics education, moral judgment, ethics education toolkit, teaching ethics, multidimensional ethics scale, moral philosophies, experimental design
• Work type: Article
• Typology: 1.01 - Original Scientific Article
• Organization: EF - School of Economics and Business
• Publication status: Published
• Publication version: Version of Record
• Year: 2023
• Number of pages: Str. 251-273
• Numbering: Vol. 36, no. 2/3
• PID: 20.500.12556/RUL-147268
• UDC: 657
• ISSN on article: 1030-9616
• DOI: 10.1108/ARJ-10-2022-0258
• COBISS.SI-ID: 153223683
• Publication date in RUL: 28.06.2023

Record is a part of a journal

• Title: Accounting research journal
• Shortened title: Account. res. j.
• Publisher: Emerald
• ISSN: 1030-9616
• COBISS.SI-ID: 514111513

Licences

• License: CC BY 4.0, Creative Commons Attribution 4.0 International
• Link: http://creativecommons.org/licenses/by/4.0/
• Description: This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.

Secondary language

• Language: Slovenian
• Keywords: poučevanje, računovodstvo, etika

Projects

• Funder: Other - Other funder or multiple funders
• Funding programme: University of Ljubljana, School of Economics and Business

• Funder: ARRS - Slovenian Research Agency
• Project number: P5-0161
• Name: Izzivi vlagateljev, podjetij, finančnih institucij in države v negotovem evropskem gospodarskem okolju