Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether Smithian virtue ethics training, based on (...) Adam Smith’s “The Theory of Moral Sentiments”, is effective in improving accounting student’s cognitive moral development. This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning. (shrink)

Ethical tasks faced by researchers in science and engineering as they engage in research include recognition of moral problems in their practice, finding solutions to those moral problems, judging moral actions and engaging in preventive ethics. Given these issues, appropriate pedagogical objectives for research ethics education include (1) teaching researchers to recognize moral issues in their research, (2) teaching researchers to solve practical moral problems in their research from the perspective of the moral agent, (3) teaching researchers how to make (...) moral judgments about actions, and (4) learning to engage in preventive ethics. If web-based research ethics education is intended to be adequate and sufficient for research ethics education, then it must meet those objectives. However there are reasons to be skeptical that it can. (shrink)

Although online education is becoming increasingly commonplace in health professional education, methods to evaluate student progress and knowledge base adequately remain uncertain. This paper describes a project that attempted to assess whether or not an online course was an effective way to teach applied ethics to students preparing for the health professions by qualitatively analyzing responses to a pre-test and post-test administered to students in the course. While previous studies have reported various findings regarding the success of online ethics courses, (...) our study failed to demonstrate that students gained a greater understanding of key concepts in ethics—respect for autonomy, decisional capacity, informed consent, and role of the provider. Our findings demonstrate the need for better subjective methods of evaluation and raise questions regarding the efficacy of current models of online ethics courses for health professional students. (shrink)

The purpose of this study is to examine differences in attainment of learning outcomes between students who take a class in an online format as compared to students who take a similar class in a traditional classroom setting. While on the face of it the online learners appear to attain these outcomes to a higher degree, when we control for withdrawal rates between the two groups, as well as demographic differences related to age and class standing, we see that online (...) learners no longer outperform classroom learners. We conclude that learner outcome attainment for the two delivery formats is similar for students who are more mature and/or are experienced college students. Inexperienced college freshmen, in contrast, better attain learner outcomes in a traditional classroom setting. (shrink)

This article describes the education portion of an ongoing grant-sponsored education and research project designed to help graduate students in all engineering disciplines learn about the basic ethical principles, rules, and obligations associated with engineering practice in the United States. While the curriculum developed for this project is used for both domestic and international students, the educational materials were designed to be sensitive to the specific needs of international graduate students. In recent years, engineering programs in the United States have (...) sought to develop a larger role for professional ethics education in the curriculum. Accreditation requirements, as well as pressures from the private sector, have helped facilitate this shift in focus. Almost half of all engineering graduate students in the U.S. are international students. Further, research indicates that the majority of these students will remain in the U.S. to work post-graduation. It is therefore in the interest of the profession that these students, coming from diverse backgrounds, receive some formal exposure to the professional and ethical expectations and norms of the engineering profession in the United States to help ensure that they have the knowledge and skills—non-technical as well as technical—required in today’s engineering profession. In becoming acculturated to professional norms in a host country, international students face challenges that domestic students do not encounter; such as cultural competency, language proficiency, and acculturation stress. Mitigating these challenges must be a consideration in the development of any effective education materials. The present article discusses the project rationale and describes the development of on-line instructional materials aimed at helping international engineering graduate students acclimate to professional engineering ethics standards in the United States. Finally, a brief data summary of students’ perceptions of the usefulness of the content and instructional interface is provided to demonstrate the initial effectiveness of the materials and to present a case for project sustainability. (shrink)