The effects of accounting students` ethical reasoning and personal factors on their ethical sensitivity

Purpose – Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four-component model.
Design/methodology/approach – A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.
Findings – Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P-score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.
Originality/value – Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision-making and suggest a more balanced research effort in evaluating the ethical development of individuals.

The effect of the work environment on accounting students' moral reasoning and development

Puxty et al. (1994) claim that professional accountants are induced to act ethically through two aspects of their socialisation, the education process, and the influence of work experience and role models who show what it means to be ethical. The education of accountants is not simply a matter of becoming technically competent, it is also a process of internalising accepted norms of professional conduct. Student accountants learn acceptable behaviour by learning the principles of good conduct in their education, and receiving advice and observing what significant others do in the workplace. The purpose of this paper is to explore the effect of the work environment on accounting students moral reasoning and development by comparing the DIT P-scores of accounting students pre and post cooperative education. Cooperative eduction is an industry placement program where students are required to work in commerce and industry for one year. Findings indicate that DIT P-scores decrease during cooperative education suggesting that accounting students, whilst in the work environment, do not reason according to their capability as measured by their pre-test scores.

Developing noticing of reasoning through demonstration lessons

Observation of fellow educators conducting demonstration lessons is one avenue for teachers to develop sensitivity to noticing students’ reasoning. We examined teachers’ noticing of children’s learning behaviours in one demonstration lesson of the Mathematical Reasoning Professional Learning Research Program (MRPLRP). The observations of teachers evident in the audio-taped post-lesson group interviews conducted at one school are reported in this paper. The teachers noticed that the children struggled to employ mathematical language to communicate their reasoning and expressed concern about gaps in children’s understanding of key mathematical concepts. The teachers viewed limitations in language and mathematical conceptual understandings as a barrier to effective reasoning.

A framework for teachers’ knowledge of mathematical reasoning

Exploring and developing primary teachers’ understanding of mathematical reasoning was the focus of the Mathematical Reasoning Professional Learning Research Program. Twenty-four primary teachers were interviewed after engagement in the first stage of the program incorporating demonstration lessons focused on reasoning conducted in their schools. Phenomenographic analysis of interview transcripts exploring variations in primary teachers’ perceptions of mathematical reasoning revealed seven categories of description based on four dimensions of variation, establishing a framework to evaluate development in understanding of reasoning.

A primary teacher's developing understanding of mathematical reasoning

To support teachers in their quest to incorporate reasoning as a mathematical proficiency as espoused in the Australian Curriculum: Mathematics, a professional learning research project using demonstration lessons was carried out. This paper reports on the impact of demonstration lessons on one participating teacher’s pedagogical knowledge about reasoning. The growth in this teacher’s knowledge was analysed using a phenomenographic framework established to evaluate teachers’ development in mathematical reasoning. The results show that demonstration and subsequent trial lessons contributed to her growth.

A framework for primary teachers’ perceptions of mathematical reasoning

Mathematical reasoning has been emphasised as one of the key proficiencies for mathematics in the Australian curriculum since 2011 and in the Canadian curriculum since 2007. This study explores primary teachers’ perceptions of mathematical reasoning at a time of further curriculum change. Twenty-four primary teachers from Canada and Australia were interviewed after engagement in the first stage of the Mathematical Reasoning Professional Learning Program incorporating demonstration lessons focused on reasoning conducted in their schools. Phenomenographic analysis of interview transcripts exploring variation in the perceptions of mathematical reasoning held by these teachers revealed seven categories of description based on four dimensions of variation. The categories delineate the different perceptions of mathematical reasoning expressed by the participants of this study. The resulting outcome space establishes a framework that facilitates tracking of growth in primary teachers’ awareness of aspects of mathematical reasoning.

Core components of communication of clinical reasoning: a qualitative study with experienced Australian physiotherapists

Communication is an important area in health professional education curricula, however it has been dealt with as discrete skills that can be learned and taught separate to the underlying thinking. Communication of clinical reasoning is a phenomenon that has largely been ignored in the literature. This research sought to examine how experienced physiotherapists communicate their clinical reasoning and to identify the core processes of this communication. A hermeneutic phenomenological research study was conducted using multiple methods of text construction including repeated semi-structured interviews, observation and written exercises. Hermeneutic analysis of texts involved iterative reading and interpretation of texts with the development of themes and sub-themes. Communication of clinical reasoning was perceived to be complex, dynamic and largely automatic. A key finding was that articulating reasoning (particularly during research) does not completely represent actual reasoning processes but represents a (re)construction of the more complex, rapid and multi-layered processes that operate in practice. These communications are constructed in ways that are perceived as being most relevant to the audience, context and purpose of the communication. Five core components of communicating clinical reasoning were identified: active listening, framing and presenting the message, matching the co-communicator, metacognitive aspects of communication and clinical reasoning abilities. We propose that communication of clinical reasoning is both an inherent part of reasoning as well as an essential and complementary skill based on the contextual demands of the task and situation. In this way clinical reasoning and its communication are intertwined, providing evidence for the argument that they should be learned (and explicitly taught) in synergy and in context.

Learning to reason: a journey of professional socialisation

One of the key attributes that health professional students and new graduates develop during professional socialisation is clinical reasoning ability. Clinical reasoning is a complex skill that is essential for professional practice. There is limited research specifically addressing how physiotherapists learn to reason in the workplace. The research reported in this paper addressed this gap by investigating how experienced physiotherapists learned to reason in daily practice. This learning journey was examined in the context of professional socialisation. A hermeneutic phenomenological research study was conducted using multiple methods of data collection including observation, written reflective exercises and repeated, semi-structured interviews. Data were analysed using phenomenological and hermeneutic strategies involving in-depth, iterative reading and interpretation to identify themes in the data. Twelve physiotherapists with clinical and supervisory experience were recruited from the areas of cardiopulmonary, musculoskeletal and neurological physiotherapy to participate in this study. Participants' learning journeys were diverse, although certain episodes of learning were common or similar. Role models, mentors and colleagues were found to be influential in the development of reasoning. An important implication for the professional socialisation of physiotherapists and other health professionals and for those involved in practice development is the need to recognise and enhance the role of practice communities in the explicit learning of clinical reasoning skills.

Using hermeneutic phenomenology to investigate how experienced practitioners learn to communicate clinical reasoning

This paper is primarily targeted at doctoral students and other researchers considering using hermeneutic phenomenology as a research strategy. We present interpretive paradigm research designed to investigate how experienced practitioners learn to communicate their clinical reasoning in professional practice. Twelve experienced physiotherapy practitioners participated in this research. Using hermeneutic phenomenology enabled access to a phenomenon that is often subconscious and provided a means of interpreting participants’ experiences of personal learning journeys. Within the philosophy underpinning hermeneutic phenomenology, researchers need to design a research strategy that flows directly from the research question and goals of the research project. This paper explores such a strategy.

A reflexive course for Masters students to understand and plan their own continuing professional development

Continuing Professional Development (CPD) is seen as a vital part of a professional engineer’s career, by professional engineering institutions as well as individual engineers. Factors such as ever-changing workforce requirements and rapid technological change have resulted in engineers no longer being able to rely just on the skills they learnt at university or can pick up on the job; they must undergo a structured professional development with clear objectives to develop further professional knowledge, values and skills. This paper presents a course developed for students undertaking a Master of Engineering or Master of Project Management at the University of Queensland. This course was specifically designed to help students plan their continuing professional development, while developing professional skills such as communication, ethical reasoning, critical judgement and the need for sustainable development. The course utilised a work integrated learning pedagogy applied within a formal learning environment, and followed the competency based chartered membership program of Engineers Australia, the peak professional body of engineers in Australia. The course was developed and analysed using an action learning approach. The main research question was “Can extra teaching and learning activities be developed that will simulate workplace learning?” The students continually assessed and reflected upon their current competencies, skills and abilities, and planed for the future attainment of specific competencies which they identified as important to their future careers. Various evaluation methods, including surveys before and after the course, were used to evaluate the action learning intervention. It was found that the assessment developed for the course was one of the most important factors, not only in driving student learning, as is widely accepted, but also in changing the students’ understandings and acceptance of the need for continuous professional development. The students also felt that the knowledge, values and skills they developed would be beneficial for their future careers, as they were developed within the context of their own professional development, rather than to just get through the course. © 2005, American Society for Engineering Education

An Open Virtual World for Professional Development

The paper presents a study that focuses on the issue of sup-porting educational experts to choose the right combination of educational methodology and technology tools when designing training and learning programs. It is based on research in the field of adaptive intelligent e-learning systems. The object of study is the professional growth of teachers in technology and in particular that part of their qualification which is achieved by organizing targeted training of teachers. The article presents the process of creating and testing a system to support the decision on the design of training for teachers, leading to more effective implementation of technology in education and integration in diverse educational contexts. ACM Computing Classification System (1998): H.4.2, I.2.1, I.2, I.2.4, F.4.1.

Ethical reasoning through simulation: a phenomenological analysis of student experience

Background
Medical students transitioning into professional practice feel underprepared to deal with the emotional complexities of real-life ethical situations. Simulation-based learning (SBL) may provide a safe environment for students to probe the boundaries of ethical encounters. Published studies of ethics simulation have not generated sufficiently deep accounts of student experience to inform pedagogy. The aim of this study was to understand students’ lived experiences as they engaged with the emotional challenges of managing clinical ethical dilemmas within a SBL environment.

Methods
This qualitative study was underpinned by an interpretivist epistemology. Eight senior medical students participated in an interprofessional ward-based SBL activity incorporating a series of ethically challenging encounters. Each student wore digital video glasses to capture point-of-view (PoV) film footage. Students were interviewed immediately after the simulation and the PoV footage played back to them. Interviews were transcribed verbatim. An interpretative phenomenological approach, using an established template analysis approach, was used to iteratively analyse the data.

Results
Four main themes emerged from the analysis: (1) ‘Authentic on all levels?’, (2)‘Letting the emotions flow’, (3) ‘Ethical alarm bells’ and (4) ‘Voices of children and ghosts’. Students recognised many explicit ethical dilemmas during the SBL activity but had difficulty navigating more subtle ethical and professional boundaries. In emotionally complex situations, instances of moral compromise were observed (such as telling an untruth). Some participants felt unable to raise concerns or challenge unethical behaviour within the scenarios due to prior negative undergraduate experiences.

Conclusions
This study provided deep insights into medical students’ immersive and embodied experiences of ethical reasoning during an authentic SBL activity. By layering on the human dimensions of ethical decision-making, students can understand their personal responses to emotion, complexity and interprofessional working. This could assist them in framing and observing appropriate ethical and professional boundaries and help smooth the transition into clinical practice.

Relations among Topic Knowledge, Individual Interest, and Relational Reasoning, and Critical Thinking in Maternity Nursing

Critical thinking in learners is a goal of educators and professional organizations in nursing as well as other professions. However, few studies in nursing have examined the role of the important individual difference factors topic knowledge, individual interest, and general relational reasoning strategies in predicting critical thinking. In addition, most previous studies have used domain-general, standardized measures, with inconsistent results. Moreover, few studies have investigated critical thinking across multiple levels of experience. The major purpose of this study was to examine the degree to which topic knowledge, individual interest, and relational reasoning predict critical thinking in maternity nurses. For this study, 182 maternity nurses were recruited from national nursing listservs explicitly chosen to capture multiple levels of experience from prelicensure to very experienced nurses. The three independent measures included a domain-specific Topic Knowledge Assessment (TKA), consisting of 24 short-answer questions, a Professed and Engaged Interest Measure (PEIM), with 20 questions indicating level of interest and engagement in maternity nursing topics and activities, and the Test of Relational Reasoning (TORR), a graphical selected response measure with 32 items organized in scales corresponding to four forms of relational reasoning: analogy, anomaly, antithesis, and antinomy. The dependent measure was the Critical Thinking Task in Maternity Nursing (CT2MN), composed of a clinical case study providing cues with follow-up questions relating to nursing care. These questions align with the cognitive processes identified in a commonly-used definition of critical thinking in nursing. Reliable coding schemes for the measures were developed for this study. Key findings included a significant correlation between topic knowledge and individual interest. Further, the three individual difference factors explained a significant proportion of the variance in critical thinking with a large effect size. While topic knowledge was the strongest predictor of critical thinking performance, individual interest had a moderate significant effect, and relational reasoning had a small but significant effect. The findings suggest that these individual difference factors should be included in future studies of critical thinking in nursing. Implications for nursing education, research, and practice are discussed.