History of Childhood

Histor

Using Video-Based Instruction To Integrate Ethics Into The Curriculum

This paper describes a video case discussion project based on the IMA’s Statement of Ethical Professional Practice that was administered in a cost accounting class to assess the extent to which students were able to identify and discuss ethical issues raised by the facts of a case scenario. The case was developed by the IMA to advance the continuing education in ethics of financial executives and management accountants. The scenario realistically portrays the kind of pressures faced by management accountants to go along with top management decisions that are driven by self-interest rather than proper accounting. We use a highly structured approach for direct assessment of student learning with pre-established rubrics. Indirect assessment of learning is approximated by a survey of students’ subjective reactions. In general, we conclude IMA’s video Success without Compromise provides an opportunity for students to apply ethics standards in a realistic setting and encourages students to become active participants in the learning experience

Identifying Ethical Hypernorms For Accounting Educators

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of accounting educators and identify ethical principles for accounting academics in their roles as teachers and researchers. The results might help to develop a code of ethics for accounting educators to help them serve as role models for students as they prepare to enter the accounting profession