American Accounting Association 2006 Midwest Region Meeting March 30 – April 1 Chicago, Illinois

Friday, March 31, 4:00 p.m. to 5:40 p.m.
Concurrent session 4F - Teaching and Thinking about Ethics (Teaching and Curriculum, Public Interest)

Title: Ethical Development: A Cognitive Approach to Business Ethics

Jim Thomas Indiana University Northwest

ABSTRACT: This study examines how business students make meaning of ethical issues; how their understanding changes with experience and factors that influence their ethical development. Paralleling how students develop intellectually, students develop morally as well. Experiences influence ethical development. Using a perspective of cognitive development, the study examines how student’s experience affects their moral perceptions and influences their ethical growth. Examining the experiences of students in their own words can help educators to better influence students and encourage their moral development.

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