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)

The objective of the present study is to compare the effect of three moral education models: the bag-of-virtues, value-clarification, and virtue-ethics models. Students from military colleges in Taiwan were used as research samples, and a questionnaire survey with counterbalanced designs was conducted. The research results indicate that the value-clarification model exhibited lower educational effectiveness than the other two models did, but the virtue-ethics model increased student moral behavior, and the bag-of-virtues model facilitated the construction of student moral values. Additionally, the (...) students rated the bag-of-virtues model as the most educationally effective among the three models. (shrink)

As social creatures, human beings possess a number of identities. A young woman, for example, is a daughter and a member of a particular ethnic group. She is also likely to be a citizen, a friend,...

There is considerable support for the idea that an atmosphere of safety can foster learning in groups, especially during ethics training courses. However, the question how safety dynamics works during ethics courses is still understudied. This article aims to investigate safety dynamics by examining a critical incident during a military ethics train-the trainer course during which safety was threatened. We examine this incident by means of a four-factor analysis model from the field of Theme-Centered Interaction (TCI). We show that during (...) ethics training courses a safety paradox can occur, involving a tension between honesty and openness to other perspectives and values. Finally, we discuss how trainers can foster safety during ethics training. (shrink)

In this study, I examined what channels of socialization influence the moral behavior of cadets. We conducted a regression analysis of the effects of parents' attitudes to moral education, the standard and potential curriculum of schools, peer groups, and communication media on individual ethics and discipline using 399 sample participants. The participants were recruited through a questionnaire survey on cadets from academy of military, naval, and air force, and four-year based students from R.O.C. National Defense University. The analysis results showed (...) that the cultivation of morality among cadets was directly influenced by the school's potential curriculum (i.e., intern cadres and officers in company) and their parents' attitudes to moral education during early childhood. The results also indicated that the influence of teaching by example was more significant than that of teaching by precept. (shrink)

This critical review accomplished two main tasks: first, the article provides scope for identifying the most common conceptions of moral competence in the scientific literature, as well as the different ways to measure this type of competence. Having moral judgment is the most popular element of moral competence, but the literature introduces many other elements. The review also shows there is a plethora of ways to measure moral competence, either in standardized tests providing scores or other non-standardized tests. As a (...) second task, the article reflects critically on the general use of the idea of moral competence. Results suggest that this idea functions as what philosopher Bernard Williams would have called a thin ethical concept. Thin concepts are not problematic in and of themselves if they are used as linguistic shorthand, however, there may be shortcomings in the literature on moral competence because the idea is not rooted in more substantive views or theories in a way that is both clear and coherent. (shrink)

This article examines soldier performance optimisation, enhancement, and augmentation across the three dimensions of physical performance, cognitive performance, and socio-cultural understanding. Optimisation refers to combatants attaining their maximum biological potential. Enhancement refers to combatants achieving a level of performance beyond their biological potential through drugs, surgical procedures, or even gene editing. Augmentation refers to a blending of organic and biomechatronic body parts such as electronic or mechanical implants, prosthetics, and brain–machine interfaces. This article identifies that soldier optimisation is a necessity (...) to protect individual combatants and to give them the ability to make legal and morally justifiable decisions in battle. While enhancement and augmentation of military personnel can lead to accelerated and more destructive warfare, it can also be argued that there is an ethical and moral responsibility to provide combatants the best opportunity for survivability, and that better functioning, less fatigued, and better informed military personnel can make better decisions in battle. There is also a moral responsibility of the state for the combatants themselves, and short-term military success must be balanced against the short- and long-term health and wellbeing of the personnel. This article concludes that it is both the intent and the degree that decide the acceptability. (shrink)

Ethics training has become a common phenomenon in the training of military professionals at all levels. However, the perceived outcomes of this training remain open. In this article, we analyze the experiences of course participants who were interviewed 6–12 months after they had participated in a train-the-trainer course in military ethics developed by the Faculty of Military Sciences of the Netherlands Defence Academy. Through qualitative inductive analysis, it is shown how participants evaluate the training, how they perceive the development of (...) their moral competence, and how they see the impact of the training on their own training practice. (shrink)