Measuring Growth in Ethical Discernment Among Upper-Level Accounting Students: Educational Interventions
DOI:
https://doi.org/10.33423/jlae.v21i2.7024Keywords:
leadership, accountability, ethics, measurement, assurance of learning, accounting ethics, ethical perceptions, ARBC, action research, assessment instrumentAbstract
Effective instruction produces growth in knowledge or movement of perceptions in a desirable direction. Ethics education is emphasized in accounting curricula, but measuring growth or movement is a challenge. The ARBC instrument measures student perceptions of ethical conduct using real-world vignettes. ARBC compared students in Auditing and MAcc classes to students in introductory Finance and Accounting Principles classes, benchmarked against experienced businesspeople and a reference group representing society. Perceptions of Auditing and MAcc students were far more similar to the business panel than the perceptions of the Finance and Principles students, with overall movement in desirable directions.
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