Analysis and comparison of the moral development of students required to graduate with an ethics course

Accounting students become practitioners facing ethical decision-making challenges that can be subject to various interpretations; hence, the profession is concerned with the appropriateness of their decisions. Moral development of these students has implications for a profession under legal challenges, negative publicity, and government scrutiny. Accounting students' moral development has been studied by examining their responses to moral questions in Rest's Defining Issues Test (DIT), their professional attitudes on Hall's Professionalism Scale Dimensions, and their ethical orientation-based professional commitment and ethical sensitivity. This study extended research in accounting ethics and moral development by examining students in a college where an ethics course is a requirement for graduation. ^ Knowledge of differences in the moral development of accounting students may alert practitioners and educators to potential problems resulting from a lack of ethical understanding as measured by moral development levels. If student moral development levels differ by major, and accounting majors have lower levels than other students, the conclusion may be that this difference is a causative factor for the alleged acts of malfeasance in the profession that may result in malpractice suits. ^ The current study compared 205 accounting, business, and nonbusiness students from a private university. In addition to academic major and completion of an ethics course, the other independent variable was academic level. Gender and age were tested as control variables and Rest's DIT score was the dependent variable. The primary analysis was a 2 x 3 x 3 ANOVA with post hoc tests for results with significant p-value of less than 0.05. ^ The results of this study reveal that students who take an ethics course appear to have a higher level of moral development (p = 0.013), as measured by the (DIT), than students at the same academic level who have not taken an ethics course. In addition, a statistically significant difference (p = 0.034) exists between freshmen who took an ethics class and juniors who did not take an ethics class. For every analysis except one, the lower class year with an ethics class had a higher level of moral development than the higher class year without an ethics class. These results appear to show that ethics education in particular has a greater effect on the level of moral development than education in general. Findings based on the gender specific analyses appear to show that males and females respond differently to the effects of taking an ethics class. The male students do not appear to increase their moral development level after taking an ethics course (p = 0.693) but male levels of moral development differ significantly (p = 0.003) by major. Female levels of moral development appear to increase after taking an ethics course (p = 0.002). However, they do not differ according to major (p = 0.097). ^ These findings indicate that accounting students should be required to have a class in ethics as part of their college curriculum. Students with an ethics class have a significantly higher level of moral development. The challenges facing the profession at the current time indicate that public confidence in the reports of client corporations has eroded and one way to restore this confidence could be to require ethics training of future accountants. ^

Analysis and comparison of the moral development of students required to graduate with an ethics course

Accounting students become practitioners facing ethical decision-making challenges that can be subject to various interpretations; hence, the profession is concerned with the appropriateness of their decisions. Moral development of these students has implications for a profession under legal challenges, negative publicity, and government scrutiny. Accounting students moral development has been studied by examining their responses to moral questions in Rest's Defining Issues Test (DIT), their professional attitudes on Hall's Professionalism Scale Dimensions, and their ethical orientation-based professional commitment and ethical sensitivity. This study extended research in accounting ethics and moral development by examining students in a college where an ethics course is a requirement for graduation. Knowledge of differences in the moral development of accounting students may alert practitioners and educators to potential problems resulting from a lack of ethical understanding as measured by moral development levels. If student moral development levels differ by major, and accounting majors have lower levels than other students, the conclusion may be that this difference is a causative factor for the alleged acts of malfeasance in the profession that may result in malpractice suits. The current study compared 205 accounting, business, and nonbusiness students from a private university. In addition to academic major and completion of an ethics course, the other independent variable was academic level. Gender and age were tested as control variables and Rest's DIT score was the dependent variable. The primary analysis was a 2x3x3 ANOVA with post hoc tests for results with significant p-value of less than 0.05. The results of this study reveal that students who take an ethics course appear to have a higher level of moral development (p=0.013), as measured by the (DIT), than students at the same academic level who have not taken an ethics course. In addition, a statistically significant difference (p=0.034) exists between freshmen who took an ethics class and juniors who did not take an ethics class. For every analysis except one, the lower class year with an ethics class had a higher level of moral development than the higher class year without an ethics class. These results appear to show that ethics education in particular has a greater effect on the level of moral development than education in general. Findings based on the gender specific analyses appear to show that males and females respond differently to the effects of taking an ethics class. The male students do not appear to increase their moral development level after taking an ethics course (p=0.693) but male levels of moral development differ significantly (p=0.003) by major. Female levels of moral development appear to increase after taking an ethics course (p=0.002). However, they do not differ according to major (p=0.0 97). These findings indicate that accounting students should be required to have a class in ethics as part of their college curriculum. Students with an ethics class have a significantly higher level of moral development. The challenges facing the profession at the current time indicate that public confidence in the reports of client corporations has eroded and one way to restore this confidence could be to require ethics training of future accountants.

Determinants of confidence and their effect on epistemic judgments: Implications for auditor calibration bias

Auditor decisions regarding the causes of accounting misstatements can have an audit effectiveness and efficiency. Specifically, overconfidence in one's decision can lead to an ineffective audit, whereas underconfidence in one's decision can lead to an inefficient audit. This dissertation explored the implications of providing various types of information cues to decision-makers regarding an Analytical Procedure task and investigated the relationship between different types of evidence cues (confirming, disconfirming, redundant or non-redundant) and the reduction in calibration bias. Information was collected using a laboratory experiment, from 45 accounting students participants. Research questions were analyzed using a 2 x 2 x 2 between-subject and within-subject analysis of covariance (ANCOVA). ^ Results indicated that presenting subjects with information cues dissimilar to the choice they made is an effective intervention in reducing the common overconfidence found in decision-making. In addition, other information characteristics, specifically non-redundant information can help in reducing a decision-maker's overconfidence/calibration bias for difficulty (compared to easy) decision-tasks. ^

The effect of mastery learning on a course in accounting information system (AIS): A comparison within public and private universities in Taiwan

The Accounting Information System (AIS) is an important course in the Department of Accounting (DoAc) of universities in Taiwan. This course is required for seniors not only because it meets the needs of the profession, but also because it provides continual study for the department's students.^ The scores of The National College and University Joint Entrance Examination (NUEE) show that students with high learning ability are admitted to public universities with high scores, while those with low learning ability are admitted only to private universities. The same situation has been found by the researcher while teaching an AIS course in DoAc of The Public Chun Shin University (CSU) and The Private Chinese Culture University (CCU).^ The purpose of this study was to determine whether low ability students enrolled in private universities in Taiwan in a mastery learning program could attain the same level as high ability students from public universities enrolled in a traditional program. An experimental design was used. The mastery learning method was used to teach three groups of seniors with low learning ability studying in the DoAc at CCU. The traditional method was used to teach the control group which consisted of senior students of DoAc of CSU with high learning ability. As a part of the mastery learning strategy, a formative test, quizzes, and homework were completed by the experimental group only, while the mid-term examination was completed by both groups as part of the course. The dependent variable was the summative test, the final examination. It was completed by both groups upon the course's completion.^ As predicted, there were significant differences between the two groups' results on the pretest. There were no significant differences between the two groups' results on the posttest. These findings support the hypothesis of the study and reveal the effectiveness of mastery learning strategies with low learning ability students. ^

The mathematics anxiety of bilingual community college students

Math anxiety levels and performance outcomes were compared for bilingual and monolingual community college Intermediate Algebra students attending a culturally diverse urban commuter college. Participants (N = 618, 250 men, 368 women; 361 monolingual, 257 bilingual) completed the Abbreviated Math Anxiety Scale (AMAS) and a demographics instrument. Bilingual and monolingual students reported comparable mean AMAS scores (20.6 and 20.7, respectively) and comparable proportions of math anxious individuals (50% and 48%, respectively). Factor analysis of AMAS scores, using principal component analysis by varimax rotation, yielded similar two-factor structures for both populations -- assessment and learning content -- accounting for 65.6% of the trace for bilingual AMAS scores. Statistically significant predictor variables for levels of math anxiety for the bilingual participants included (a) preparatory course enrollment (β = .236, p = .041) with those enrolled in prior preparatory courses scoring higher, (b) education major (β = .285, p = .018) with education majors scoring higher, and (c) business major (β = .252, p = .032) with business majors scoring higher. One statistically significant predictor variable emerged for monolingual students, gender (β = -.085, p = .001) with females ranking higher. Age, income, race, ethnicity, U.S. origin, science or health science majors did not emerge as statistically significant predictor variables for either group.^ Similarities between monolingual and bilingual participants included statistically significant negative linear correlations between AMAS scores and course grades for both bilingual (r = -.178, p = .017) and monolingual participants (r = -.203, p = .001). Differences included a statistically significant linear correlation between AMAS scores and final exam grades for monolingual participants only (r = -.253, p < .0009) despite no statistically significant difference in the strength the linear relationship of the AMAS scores and the final exam scores between groups, z = 1.35, p = .1756.^ The findings show that bilingual and monolingual students report math anxiety similarly and that math anxiety has similar associations with performance measures, despite differences between predictor variables. One of the first studies on the math anxiety of bilingual community college students, the results suggest recommendations for researchers and practitioners.^

The Mathematics Anxiety of Bilingual Community College Students

Math anxiety levels and performance outcomes were compared for bilingual and monolingual community college Intermediate Algebra students attending a culturally diverse urban commuter college. Participants (N = 618, 250 men, 368 women; 361 monolingual, 257 bilingual) completed the Abbreviated Math Anxiety Scale (AMAS) and a demographics instrument. Bilingual and monolingual students reported comparable mean AMAS scores (20.6 and 20.7, respectively) and comparable proportions of math anxious individuals (50% and 48%, respectively). Factor analysis of AMAS scores, using principal component analysis by varimax rotation, yielded similar two-factor structures for both populations -- assessment and learning content -- accounting for 65.6% of the trace for bilingual AMAS scores. Statistically significant predictor variables for levels of math anxiety for the bilingual participants included (a) preparatory course enrollment (β = .236, p = .041) with those enrolled in prior preparatory courses scoring higher, (b) education major (β = .285, p = .018) with education majors scoring higher, and (c) business major (β = .252, p = .032) with business majors scoring higher. One statistically significant predictor variable emerged for monolingual students, gender (β = -.085, p = .001) with females ranking higher. Age, income, race, ethnicity, U.S. origin, science or health science majors did not emerge as statistically significant predictor variables for either group. Similarities between monolingual and bilingual participants included statistically significant negative linear correlations between AMAS scores and course grades for both bilingual (r = -.178, p = .017) and monolingual participants (r = -.203, p = .001). Differences included a statistically significant linear correlation between AMAS scores and final exam grades for monolingual participants only (r = -.253, p < .0009) despite no statistically significant difference in the strength the linear relationship of the AMAS scores and the final exam scores between groups, z = 1.35, p = .1756. The findings show that bilingual and monolingual students report math anxiety similarly and that math anxiety has similar associations with performance measures, despite differences between predictor variables. One of the first studies on the math anxiety of bilingual community college students, the results suggest recommendations for researchers and practitioners.