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Can integrating ethics across the curriculum change ethical evaluations made by accounting students?

Tara J Shawver, King's College

ABSTRACT: Can integrating ethics education across the curriculum be effective? This study assesses changes in attitudes about ethical situations at the beginning and end of an accounting program at a small AACSB institution. Assessment is made using the Defining Issues Test (DIT-2) to evaluate the change in the level of moral reasoning and the Multi-dimensional ethics scale (MES) to measure changes in ethical evaluations related to justice, relativism, deontology, utilitarianism, and egoism after completion of an accounting program. This study confirms significant changes in levels of moral reasoning, changes in ethical evaluations, and that ethics learning is significant even when controlling for age, gender, and what students already knew when entering the accounting program.

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