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A longitudinal study of accounting students' ethical judgement making ability

Mohamed Saat, Maisarah and Porter, Stacey and Woodbineb, Gordon (2012) A longitudinal study of accounting students' ethical judgement making ability. Accounting Education, 21 (3). pp. 215-229. ISSN 0963-9284 (Print); 1468-4489 (Electronic)

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Official URL: http://dx.doi.org/10.1080/09639284.2011.562012

Abstract

This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study including three points of data collection, prior to an ethics course, after an ethics course, and following six-months’ practical training. James Rest’s short version of the De?ning Issues Test (DIT) instrument (Rest, 1986, Moral development: Advances in research and theory, Praeger, NY) was employed and P-scores calculated at each data collection point. General Linear Model Repeated Measure analysis was employed to examine the within-subjects effect of the accounting programme on ethical judgement making ability. The ?ndings highlight that the accounting programme is able to elevate levels of ethical judgement making ability and that practical training contributed signi?cantly to the observed improvement. Results of this study appear to indicate that socialisation and interaction with the work environment are signi?cant determinants of improvements in principled reasoning processes.

Item Type:Article
Additional Information:Indexed by Scopus
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:International Business School
ID Code:32751
Deposited By:INVALID USER
Deposited On:09 Jul 2013 03:43
Last Modified:17 Oct 2017 07:13

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