An Investigation of the Relationships Among Volunteer Income Tax Assistance (VITA) Participation and Ethical Judgment and Decision Making
The Pathways Commission (http://www.pathwayscommission.org, 2012) calls on accounting educators to develop students’ skills in ethical judgment and decision making, but there is uncertainty about how best to accomplish this task. We test if participation in Volunteer Income Tax Assistance (VITA) pro...
| Κύριος συγγραφέας: | |
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| Άλλοι συγγραφείς: | |
| Τύπος μέσου: | Ηλεκτρονική πηγή Άρθρο |
| Γλώσσα: | Αγγλικά |
| Έλεγχος διαθεσιμότητας: | HBZ Gateway |
| Journals Online & Print: | Φόρτωση...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Έκδοση: |
2018
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| Στο/Στη: |
Journal of business ethics
Έτος: 2018, Τόμος: 147, Τεύχος: 3, Σελίδες: 529-543 |
| Άλλες λέξεις-κλειδιά: | B
Ethical Judgment
B Ethics instruction B Professionalism B Service-learning B Ethical decision making B Situated learning theory |
| Διαθέσιμο Online: |
Volltext (lizenzpflichtig) |
| Σύνοψη: | The Pathways Commission (http://www.pathwayscommission.org, 2012) calls on accounting educators to develop students’ skills in ethical judgment and decision making, but there is uncertainty about how best to accomplish this task. We test if participation in Volunteer Income Tax Assistance (VITA) programs is positively associated with students’ ethical judgment and decision making. Using a questionnaire administered to students participating in VITA and students not participating in VITA at seven universities, we form multiple measures of students’ ethical judgment and students’ ethical decision making. Regression analyses reveal that VITA participation is positively and significantly associated with ethical judgment and, in certain cases, is also positively and significantly associated with ethical decision making, even after controlling for other determinants including completion of ethics courses. We conclude that VITA programs can be effective educational interventions to promote ethical development in students. Our study adds to the growing literature on positive student outcomes associated with VITA participation, provides empirical evidence to support the tenets of situated learning and service-learning theories, and contributes to the development of effective ethics education. |
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| ISSN: | 1573-0697 |
| Περιλαμβάνει: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-015-2957-x |