A longitudinal study of accounting students ethical judgement making ability
This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universit...
| Main Authors: | , , |
|---|---|
| Format: | Journal Article |
| Published: |
Routledge
2012
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/49324 |
| _version_ | 1848758216487337984 |
|---|---|
| author | Saat, Maisarah Mohamed Porter, Stacey Woodbine, Gordon |
| author_facet | Saat, Maisarah Mohamed Porter, Stacey Woodbine, Gordon |
| author_sort | Saat, Maisarah Mohamed |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study including three points of data collection, prior to an ethics course, after an ethics course, and following six-months’ practical training. James Rest’s short version of the Defining Issues Test (DIT) instrument (Rest, 1986, Moral development: Advances in research and theory, Praeger, NY) was employed and P-scores calculated at each data collection point. General Linear Model Repeated Measure analysis was employed to examine the within-subjects effect of the accounting programme on ethical judgement making ability. The findings highlight that the accounting programme is able to elevate levels of ethical judgement making ability and that practical training contributed significantly to the observed improvement. Results of this study appear to indicate thatsocialisation and interaction with the work environment are significant determinants of improvements in principled reasoning processes. |
| first_indexed | 2025-11-14T09:40:28Z |
| format | Journal Article |
| id | curtin-20.500.11937-49324 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T09:40:28Z |
| publishDate | 2012 |
| publisher | Routledge |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-493242018-04-20T05:52:31Z A longitudinal study of accounting students ethical judgement making ability Saat, Maisarah Mohamed Porter, Stacey Woodbine, Gordon ethics education accounting students practical training Ethical judgement making ability This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study including three points of data collection, prior to an ethics course, after an ethics course, and following six-months’ practical training. James Rest’s short version of the Defining Issues Test (DIT) instrument (Rest, 1986, Moral development: Advances in research and theory, Praeger, NY) was employed and P-scores calculated at each data collection point. General Linear Model Repeated Measure analysis was employed to examine the within-subjects effect of the accounting programme on ethical judgement making ability. The findings highlight that the accounting programme is able to elevate levels of ethical judgement making ability and that practical training contributed significantly to the observed improvement. Results of this study appear to indicate thatsocialisation and interaction with the work environment are significant determinants of improvements in principled reasoning processes. 2012 Journal Article http://hdl.handle.net/20.500.11937/49324 10.1080/09639284.2011.562012 Routledge fulltext |
| spellingShingle | ethics education accounting students practical training Ethical judgement making ability Saat, Maisarah Mohamed Porter, Stacey Woodbine, Gordon A longitudinal study of accounting students ethical judgement making ability |
| title | A longitudinal study of accounting students ethical judgement making ability |
| title_full | A longitudinal study of accounting students ethical judgement making ability |
| title_fullStr | A longitudinal study of accounting students ethical judgement making ability |
| title_full_unstemmed | A longitudinal study of accounting students ethical judgement making ability |
| title_short | A longitudinal study of accounting students ethical judgement making ability |
| title_sort | longitudinal study of accounting students ethical judgement making ability |
| topic | ethics education accounting students practical training Ethical judgement making ability |
| url | http://hdl.handle.net/20.500.11937/49324 |