School of Business

An assessment of ethics instruction in accounting education

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Description: An experiment was conducted to: 1. determine the reliance of senior accounting students on Lewis' (1989) 14 principles of ethics, 2. assess the effect of ethics integration in accounting classes by having students evaluate the 14 principles of ethical conduct both before and after ethics coverage in an accounting class, and 3. examine differences between responses to the 14 principles of freshman business students and senior accounting students to note changes that have taken place between those years. The experiment was carried out in 11 accounting classes at 2 universities. The results indicate that the principles on which students rely when making moral decisions were affected by ethics integration. After ethics integration, students relied more heavily on the disclosure rule, the golden rule, and the professional ethic.
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