13 research outputs found
Transformative Education: Using Ignatian Pedagogy to Teach Business Ethics
Many have suggested that a Jesuit education can be transformative. This result is not surprising, as the conventional elements of Transformational Learning (TL) all can be found in the Ignatian Pedagogical Paradigm (IPP). This paper reports a case study of applying the IPP to the teaching of Business Ethics. Included are a review of the similarities between TL and the IPP, and a description of the application of the IPP to the specific class in Business Ethics. Finally the transformational changes that occur with the use of the IPP are addressed
Applying the Ignatian pedagogical paradigm to the creation of an accounting ethics course
This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as a framework to create a graduate-level accounting ethics course
Creating a custom-published textbook to facilitate curriculum change: An example from advanced accounting
According to Smith and DeRidder (1997), faculty select texts mainly for their comprehensibility to students and the timeliness of text material they contain. Further, Foran and Olds (2002) suggest students use textbooks as their primary means of acquiring background knowledge. However, many accounting texts have failed to keep abreast with changes in accounting practice and education (Rebele et al. 1998), creating an important barrier for accounting educators who desire to effect curriculum change. We illustrate how faculty can overcome this barrier and potentially make their courses more interesting and/or informative for students (Apostolou et al. 2001). By capitalizing on recent advances in technology, faculty can create custom-published textbooks that support their curriculum revision efforts. Based on our successful experiences in creating a custom-published textbook to support a revised Advanced Accounting course, we describe not only the logistics involved in, but also the benefits and challenges associated with, creating a custom-published text. The insights we gained can provide guidance for faculty members who want to revise their courses but have been constrained because they could not find an available textbook to support their curriculum revision activities
Investigating unintended ethical consequences of the Sarbanes-Oxley Act: Where do we go from here?
Practitionersâ perceptions of the incidence and materiality of financial statement misrepresentation
Do FASBâs extended adoption windows provide to managers a sandbox in which they can play with their earnings?
Walking the walk: Integrating lessons from multiple perspectives in the development of an accounting ethics capstone
The postâEnron era shares an important similarity with previous time periods following highâprofile ethical lapses: postâEnron, there have been clear calls for educators to increase ethics instruction provided to students majoring in accounting (e.g., Mintz 2007; National Association of State Boards of Accountancy [NASBA] 2005, 2007). Educators\u27 response to the callsâpresent and pastâhas been generally limited and has been attributed, in large measure, to three challenges accounting educators (including us) have faced: (1) a lack of space in the curriculum, (2) inadequate instructional resources, and (3) faculty members\u27 discomfort in teaching ethics due to a lack of formal training (Blanthorne et al. 2007; Mintz 1990).
In light of the calls for educators to increase ethics instruction provided to students majoring in accounting, it is incumbent on faculty to help each other overcome these hurdles. In this paper, we endeavor to do so by drawing upon insights gleaned from the philosophy, ethics, accounting ethics, and education literatures to describe not only why, but more importantly, how we designed an accounting ethics course. Additionally, we provide an overview of our course and append our syllabus to assist faculty members who are interested in adopting (or adapting) our course. Finally, we include assessment measures that evidence the success of our course and offer concluding comments
The impact of TOEFL scores on placement and performance of international students in the initial graduate accounting class
This paper examines, in a US context, the relationship between performance in the initial required graduate financial accounting class and Test of English as a Foreign Language (TOEFL) scores for a sample of international MBA students. Other variables that have been shown in the past to be associated with superior performance in that class for other samples are also considered for this international sample. These relationships have not been analysed by any previous studies. The results show that TOEFL scores are not associated with superior performance in graduate accounting for the international students. The Graduate Management Admission Test (GMAT) score is the factor most associated with superior performance in graduate-level accounting for international students. This result is consistent with the result reported in Krausz et al. (Advances in Accounting Education, 3(3), 169-177, 2000) for a sample of domestic US students.Graduate accounting, international students, TOEFL,