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. ^

Marxists into Muslims: The Iranian irony

This dissertation examines the influence of Islamic ideology on Iranian Marxists during the 1979 revolution. The purpose of this study is to extricate the influence of Islamic culture, ideology, and terminology on Marxist organizations and on individuals who identified themselves as Marxists in Iran. This is especially of interest since in many ways Marxism and Islam are ideologically in conflict. Were Marxists aware of the influences of Islam in their behavior and ideology? To investigate the irony publications put forth by several Marxist organizations before and after the 1979 revolution were examined. A history of such influence both ideologically and contextually is depicted to demonstrate their political and cultural significance. Through the study of Marxist political organs, theoretical publication and political flyers distributed during and after the revolution, the phenomenon of Marxists converting to an Islamic ideology became clearer. Many Marxist organizations were demonstrably utilizing Islamic political ideology to organize and mobilize masses of Iranians. This study shows a historical precedence of Marxists’ usage of Islam in the political history of Iran dating back to early twentieth-century. Primary and secondary Marxist literature showed that Islam was an inescapable social and political reality for Iranian Marxists. Not only was there a common upbringing but a common enemy fostered provisional collusion between the two. The internalizing the idea of martyrdom—of Shi’a Islam—was a shared belied that united Marxists with Muslins in their attempt to effect sociopolitical change in Iran. Studying Marxist publications shows evidence that many Iranian Marxists were not conscious of using Islamic ethics and terminology since Islamic beliefs are part of the taken-for-granted world of Iranian culture. This contextual belief system, pervasive within the culture and a change of political ideology is what created the conditions for the possibility of Marxists becoming Muslims.

Marxists into Muslims: An Iranian Irony

This dissertation examines the influence of Islamic ideology on Iranian Marxists during the 1979 revolution. The purpose of this study is to extricate the influence of Islamic culture, ideology, and terminology on Marxist organizations and on individuals who identified themselves as Marxists in Iran. This is especially of interest since in many ways Marxism and Islam are ideologically in conflict. Were Marxists aware of the influences of Islam in their behavior and ideology? To investigate the irony publications put forth by several Marxist organizations before and after the 1979 revolution were examined. A history of such influence both ideologically and contextually is depicted to demonstrate their political and cultural significance. Through the study of Marxist political organs, theoretical publication and political flyers distributed during and after the revolution, the phenomenon of Marxists converting to an Islamic ideology became clearer. Many Marxist organizations were demonstrably utilizing Islamic political ideology to organize and mobilize masses of Iranians. This study shows a historical precedence of Marxists’ usage of Islam in the political history of Iran dating back to early twentieth-century. Primary and secondary Marxist literature showed that Islam was an inescapable social and political reality for Iranian Marxists. Not only was there a common upbringing but a common enemy fostered provisional collusion between the two. The internalizing the idea of martyrdom—of Shi’a Islam—was a shared belied that united Marxists with Muslins in their attempt to effect sociopolitical change in Iran. Studying Marxist publications shows evidence that many Iranian Marxists were not conscious of using Islamic ethics and terminology since Islamic beliefs are part of the taken-for-granted world of Iranian culture. This contextual belief system, pervasive within the culture and a change of political ideology is what created the conditions for the possibility of Marxists becoming Muslims.

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.