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 language | English (US) |
|---|---|
| Pages (from-to) | 1-16 |
| Number of pages | 16 |
| Journal | Journal of Accounting Education |
| Volume | 21 |
| Issue number | 1 |
| DOIs | |
| State | Published - Mar 1 2003 |
All Science Journal Classification (ASJC) codes
- Accounting
- Education
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