Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting
We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U.S. We found no significant correlations between accounting students’ principled reasoning about Thorne...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2009
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| In: |
Journal of business ethics
Year: 2009, Volume: 84, Issue: 2, Pages: 259-275 |
| Further subjects: | B
ethics teaching
B epistemological beliefs B accounting education B Moral Reasoning |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Summary: | We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U.S. We found no significant correlations between accounting students’ principled reasoning about Thorne’s ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our results suggest that reflective thinking and moral reasoning represent separate dimensions of cognitive process which develop at a different pace. Thus, a stand-alone course of ethics in accounting education is warranted since higher moral reasoning does not automatically follow from extended technical education and improved critical thinking skills. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-008-9707-2 |