Teaching ethics through court judgments in Finance, Accounting, Economics and Business

Abstract

The current environment of business and financial corruption in Spain has

Accounting Ethics Education Research

“…Early research on accounting ethics education relied on interpretive analysis while research in the latter period relied on complex or sophisticated models of analysis such as (regressions, experiment, ground theory, meta-analysis). Early research tends to question the value and extent of ethics education (Hiltebeitel & Jones, 1991;Levy & Mitschow, 2008;Loeb, 1988;Ponemon, 1993;Smith et al, 2005) while later research tends to focus on the ethics of the individual and ethical decision making (Costa et al, 2016;Faello, 2017;Fiolleau & Kaplan, 2017;Ghazali, 2015;Ramirez, 2017;Waldron & Fisher, 2017), and perspectives on ethics education from the practicing profession (Caglio & Cameran, 2017;Loeb, 2012;Rockness & Rockness, 2010;Wilson et al, 2016) and from educators and instructors (Jones & Spraakman, 2011;Liu et al, 2012;Miller & Shawver, 2018). Similarly, teaching pedagogies changed over time to include case studies, role-plays, games, video presentations and novels, influenced in part by the introduction of learning technology platforms such as a web base multimedia-orientated teaching module (McManus et al, 2012).…”

“…Singh & Vasudeva (2006);Caliyurt & Crowther (2006) identify important shortcomings in the ethics education imparted to future accounting professionals in India. Ramirez (2017) examine the impact of the financial corruption in Spain on the accounting curriculum and the development of ethical competencies among students. Research moved from analysing cultural issues and ethics in accounting to the ethics of individual students in diverse cultural settings (Auyeung et al, 2006;Ge & Thomas, 2008;Ho & Lin, 2008;Waldmann, 2000).…”

“…Christensen and Woodland (2018) find that the ethics education is positively and significantly associated with moral judgment and ethical decision making. Ramirez (2017) provides students with the tools to make ethical decision when facing prohibited acts. O'Leary and Pangemanan (2007) analysed the effect of group decision-making on ethical issues and find that the group approach is not conducive to optimal or complex ethical decisions.…”

Helping Students Find Their Way to Meaning: Meaning and Purpose in Education

“…Economics can be viewed in not-so-dissimilar terms, with ideas about rationality, market participation, competition, and incentives mapping onto the way in which we maintain our purposes for our lives and see the factors that influence our degree of commitment toward them. Especially in light of the global financial crisis that began in 2008, economics and finance instruction seems to have sought ways to integrate ethics as a way to shape consequential decisions (e.g., Ramirez, 2017) as well as ways to present a less orthodox view of established economic "truths" (e.g., Olesen & Madsen, 2017). Both of these efforts seem to create opportunities to open discussions about why we make choices in life and toward what ends, which is a competency that is central to living with purpose.…”

Moral development and political corruption: an evaluation instrument proposal

“…El desarrollo de los valores que guían nuestro comportamiento, y al fin y al cabo nuestro juicio moral, incrementa la capacidad de abstracción y empatía en la toma de decisiones; así pues los valores deben ser trabajados en la educación superior (Robina Ramirez, 2017) Como se ha señalado, el origen de la corrupción se sitúa en una crisis de valores o de sensibilidad moral en los cargos políticos, que les hace más propensos a cometer prácticas moralmente reprochables en el ejercicio de sus responsabilidades. La educación en valores y en buenas prácticas democráticas no es lo suficientemente amplia como para afianzar los principios universales que garantizan una convivencia sana en sociedad.…”