Without ethical practice the accounting profession is unable to maintain its part in its contract with society. The accounting profession recognises a need to improve ethical practice through a broad range of strategies. Prior research using Rest's Defining Issues Test has identified education as a way of improving the ethical judgment of individuals, though there has been little Australian research aimed at identifying the educational approaches which can improve ethical judgment. There is, however, evidence that Australian undergraduate accounting students adopt a surface rather than a deep approach to learning. An examination of the description by Biggs of those who are deep learners indicates a similarity to those who perform at higher stages on Rest's Defining Issues Test. This research reports on the findings of a preliminary study that examines the relationship of the ethical judgment skills of accounting students with their approaches to learning. Evidence is found of a moderate positive relationship between ethical judgment and a deep approach to learning. This suggests that further research examining the impact of teaching approaches that foster deep learning on changes in the ethical judgment of students may be worthwhile.
|Title of host publication||Ethics and Auditing|
|Place of Publication||Canberra, Australia|
|Publisher||ANU E Press|
|Number of pages||25|
|Publication status||Published - 2005|