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An Exploratory Study Assessing Ethics Modules in an Advanced Accounting Course
Tara J. Shawver,
King's College
ABSTRACT. This study explores the impact of integrating ethics modules (ethics intervention) into a 12-week Advanced Financial Accounting course. In addition, this study compares ethical evaluations and intentions before and after an ethics intervention for both a 12-week Advanced Accounting course integrating ethics modules and a 12-week Professional Responsibility course entirely focused on accounting ethics and professional responsibility. The study evaluates the effectiveness of ethics education by administering a course evaluation to assess the effectiveness of the components of both courses in conjunction with the DIT-2, and vignettes related to accounting and business ethical dilemmas to determine whether ethical evaluations changed after an ethics intervention. Although it was expected that integrating ethics modules in an Advanced Accounting course would result in significant changes in ethical evaluations and intentions; this is not been confirmed.
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