A chain of unethical events involving major organizations presented a dilemma for the accounting profession and for many colleges and universities. As such, researchers have questioned the type of accounting ethics’ education accounting students were receiving in preparation for the profession of public accounting. Some researchers questioned whether ethics training is the answer to improve accounting students’ cognitive moral development and behaviors. Although it is well documented that many schools of higher education now offer business ethics courses in the accounting curriculum, the effect of participation in ethic business classes on the moral reasoning ability (MRA) of Certified Public Accounting majors was unknown. The purpose of this quantitative, quasi-experimental survey research study was to examine and analyze the effect of participation in ethic business classes on the MRA of CPA majors at two universities. In addition, this study sought to determine the interaction effect of age and gender on the MRA. The aim was to determine whether CPA majors MRA as measured by the DIT2, could be positively associated with the business ethics classes taken. The theoretical framework evolved from Kohlberg's model and Rest's Four Component Model. The final sample size was 108 CPA majors, 52% male, 48% female, all over the age of 18. The MRA scores of the CPA majors did not significantly differ with respect to business ethics classes taken and or age. However, the MRA scores varied significantly by gender. By using the DIT2, the current study adds a new dimension to the existing literature in ethics education of CPA-track Accounting majors, intended to foster understanding for a more comprehensive and ethics-based curriculum for accounting students.
|Advisor:||Wiseman, Timothy R.|
|School:||Saint Leo University|
|School Location:||United States -- Florida|
|Source:||DAI-A 80/09(E), Dissertation Abstracts International|
|Keywords:||Cpa track accounting students, Defining issues test, Effect of ethics classes, Moral reasoning ability|
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