Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values

摘要: Abstract Ethical failures in business have led many to question the role and efficacy of ethics training schools. Some scholars (e.g., Gosenpud & Werner, 2009; Lund Dean Beggs, 2006; Taft White, 2007) argue that instructing accounting students behave ethically has a minimal effect on their future professional behavior. So instead lecturing ethical behavior, this exercise asks clarify values then write individual codes conduct are intended instruct selves ethically. The provides undergraduate master's level an introduction importance behavior also been used as preface applying Giving Voice Values framework (Gentile, 2010). is effective eyes surveyed, 97% (n = 110) recommended instructors at other universities adopt exercise. When asked provide reasons why they would recommend exercise, reported found reflective way discover develop value-based conduct.