Ethics education in accounting: Moving toward ethical motivation and ethical behavior

Mary Beth Armstrong, John Edward Ketz, Dwight Owsen

Research output: Contribution to journalArticlepeer-review

107 Scopus citations

Abstract

This paper reviews the literature on ethics education in accounting and utilizes Thorne's 1998 Integrated Model of Ethical Decision Making to categorize that literature. The review reveals a preponderance of work discussing moral development, which consists of sensitivity and prescriptive reasoning, but a shortage of work addressing virtue, which consists of ethical motivation and ethical behavior. Because of this deficiency, the authors explore the potential of exhortation and moral exemplars to increase ethical motivation among accounting students, faculty, and practitioners.

Original languageEnglish (US)
Pages (from-to)1-16
Number of pages16
JournalJournal of Accounting Education
Volume21
Issue number1
DOIs
StatePublished - Mar 1 2003

All Science Journal Classification (ASJC) codes

  • Accounting
  • Education

Fingerprint Dive into the research topics of 'Ethics education in accounting: Moving toward ethical motivation and ethical behavior'. Together they form a unique fingerprint.

Cite this