A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements

摘要: Accounting educators face the increasingly important task of teaching ethics. Yet, there is little empirical evidence on effectiveness different ethics instructional methods accounting students’ ethical judgements. This study examines whether decision making students differs (1) between those instructed through a web-based module and adopting more traditional textbook-focused approach, (2) gender. A total 156 from second-year financial course participated in study, with 90 utilising which was designed based Rest’s (1979) model development. The other 66 were approach regular class discussions using problems presented textbook. Subsequently, when whistle-blowing situation, results suggest that attitudes judgements than textbook module. Further, gender found to impact but only among who exposed implications findings education are discussed.