An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Effective Learning Strategies Forum
Monday, August 8, 2005

Session 8
Increasing Student Awareness of Ethical Values and Orientation

Presenter:
Debra Kerby, Truman State University

Description:
Ethics is a hot topic in accounting education, and no wonder, given the spate of corporate and financial scandals. To address the concern about ethics education, professors have added case studies, ethical scenarios, role plays, class discussions, videos, outside speakers, and ethics courses to the accounting curriculum. In addition, students need to become aware of and understand their own ethical values and orientation if they are to resist lapses in ethical judgment.

The session will profile two activities used in an accounting class to address student awareness of his or her ethical values and orientation. First, information about the use of the article, "The Parable of the Sadhu," (McCoy, Harvard Business Review, Sept/Oct, 1983, 103–108) will be made available. Second, the utilization of the Ethics Position Questionnaire and related activities (Radtke, "Exposing Students to Multiple Factors Affecting Ethical Decision Making," Issues in Accounting Education, Feb 2004, 73–84) will be shared. Student feedback on these activities also will be reported.

Participants will:

• review current practices in accounting ethics education,
• learn how to implement activities that promote student awareness of his/her own ethical values and orientation; and
• examine student-assessment results and feedback related to ethics education.

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