Loading...
Please wait, while we are loading the content...
Similar Documents
An investigation of the ethical reasoning skills of introductory accounting students
| Content Provider | Semantic Scholar |
|---|---|
| Author | Driskill, Trish |
| Copyright Year | 2018 |
| Abstract | Ethical reasoning skills in accountants are essential to the honesty and integrity of the accounting profession. However, future accountants struggle to apply the ethical knowledge gained in higher education to the practical world. With the rise of financial scandals, more research needs to be conducted regarding the reasoning skills in future accountants and whether exposure to ethics in introductory accounting classes contributes to higher ethical reasoning skills compared to students without exposure to real-world ethical quandaries. The purpose of the research study was to examine the relationship between ethical reasoning skills of accounting students and ethics exposure in introductory accounting courses. The study was a between-subjects paired-sample analysis utilizing a quasi-experimental quantitative research design. The researcher used the Accounting Ethical Dilemmas Instrument (AEDI) to measure ethical reasoning skills of introductory accounting students and exposed a treatment group to two ethical dilemma examples via class discussions to measure if manipulation increased ethical reasoning skills compared to a control group. Utilizing the Mann-Whitney U test, the researcher concluded that the AEDI scores in the treatment group were not statistically significant compared to the control group (U = 278, p = .909). Additionally, the researcher concluded that the AEDI scores of female participants were not statistically higher (U = 285, p = .950). In conclusion, the researcher determined that realworld ethics exposure in an introductory accounting course did not improve students’ reasoning skills, and that female participants did not exhibit higher ethical reasoning skills. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.aabri.com/manuscripts/182774.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
