Document Type
Article
Article Version
Post-print
Publication Date
2005
Abstract
This paper introduces a new approach to raising students’ ethical sensitivity. This new “Value Relevance Approach” (VRA) employs active instructional techniques to demonstrate the costs (benefits) associated with acting in an unethical (ethical) manner. Using a within and between subjects, pre/post-test design, we (1) assess the effectiveness of the VRA in affecting students’ ethical sensitivity and (2) compare the effectiveness of the VRA in affecting students’ ethical sensitivity to that of a traditional learning approach (TLA). The results indicate that ethical sensitivity improves for subjects in the VRA condition and also improves to a greater extent than for subjects in the TLA condition, suggesting that the VRA is more effective than a TLA in promoting ethical sensitivity among students.
Publication Title
Advances in Accounting Education: Teaching and Curriculum Innovations
Repository Citation
Coyne, Michael; Massey, Dawn W.; and Thibodeau, Jay, "Raising students’ ethical sensitivity with a value relevance approach" (2005). Business Faculty Publications. 90.
https://digitalcommons.fairfield.edu/business-facultypubs/90
Published Citation
Coyne, M., Dawn Massey and Jay Thibodeau. 2005. “Raising students’ ethical sensitivity with a value relevance approach.” Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7, pp. 171-205.
DOI
10.1016/S1085-4622(05)07008-2
Peer Reviewed
Comments
Copyright 2005 Emerald