TY - JOUR
T1 - Ethics education in accounting
T2 - Moving toward ethical motivation and ethical behavior
AU - Armstrong, Mary Beth
AU - Ketz, John Edward
AU - Owsen, Dwight
PY - 2003/3/1
Y1 - 2003/3/1
N2 - 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.
AB - 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.
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U2 - 10.1016/S0748-5751(02)00017-9
DO - 10.1016/S0748-5751(02)00017-9
M3 - Article
AN - SCOPUS:0037335242
SN - 0748-5751
VL - 21
SP - 1
EP - 16
JO - Journal of Accounting Education
JF - Journal of Accounting Education
IS - 1
ER -