Importance of and approaches to incorporating ethics into the accounting classroom

Kerr, David; Smith, L. Murphy

doi:10.1007/bf00872114

Cited by 80 publications

(53 citation statements)

References 5 publications

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“…It contributes to the ethics education literature and ongoing debate over whether ethics can be taught (Kerr and Murphy Smith, 1995;Martin, 2007;Park, 1998). We find that an ethics education program along with social reinforcement can impact ethical behavior.…”

Section: Introductionmentioning

confidence: 87%

The Impact of Ethics Education on Reporting Behavior

Mayhew

Murphy

2008

J Bus Ethics

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Section: Introductionmentioning

confidence: 87%

The Impact of Ethics Education on Reporting Behavior

Mayhew

Murphy

2008

J Bus Ethics

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“…Nonetheless, a growing number of studies have addressed the issue of improving the ethical standards of businesspeople and students by exposing them to ethics education or training. A large proportion of that literature critiques the current state of business ethics education and proposes new programs for improving ethical standards in business (Enderle, 1996;Fleming, 1996;Garaventa, 1998;Gunz and McCutcheon, 1998;Hiltebeitel and Jones, 1992;Hoffman, 1984;Kerr and Smith, 1995;Mintz, 1996;Nielson, 1998;Park, 1998;Schoenfeldt, et al, 1991).…”

Section: Ethics Education Researchmentioning

confidence: 96%

Everybody Else is Doing it, So Why Can?t We? Pluralistic Ignorance and Business Ethics Education

2005

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In light of the myriad accounting and corporate ethics scandals of the early 21st century, many corporate leaders and management scholars believe that ethics education is an essential component in business school education. Despite a voluminous body of ethics education literature, few studies have found support for the effectiveness of changing an individual's ethical standards through programmatic ethics training. To address this gap in the ethics education literature the present study examines the influence of an underlying social cognitive error, called pluralistic ignorance. We believe that if pluralistic ignorance is reduced, the result will be more effective business ethics education programs. Eighty undergraduate management students participated in this longitudinal study, and a mixed-model ANOVA revealed that the reduction of pluralistic ignorance (due to an ethics education program designed to reduce pluralistic ignorance) resulted in higher personal ethical standards over the course of a semester, when compared to a class that did not receive a formal ethics education program as part of their course. We discuss the implications of pluralistic ignorance in training business ethics and ethics education.

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“…Kerr and Smith (1995) further note that accounting students regard ethics as the main subject of business without which accounting profession miscarries. By the same token, Lumsden and Fatoki (2013) find that business students have more favorable attitudes towards business ethics than non-business students.…”

Section: Literature Reviewmentioning

confidence: 99%