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A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements

James, Wendy, McManus, Lisa, & Subramaniam, Nava (2006) A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements. .

Abstract

Accounting educators face the increasingly important task of teaching ethics. Yet, there is little empirical evidence on the effectiveness of different ethics instructional methods on accounting students’ ethical judgements. This study examines whether the ethical decision making of accounting students differs (1) between those instructed through a web-based teaching module and those adopting a more traditional textbook-focused approach, and (2) between gender. A total of 156 students from a second-year financial accounting course participated in the study, with 90 students utilising the web-based module which was designed based on Rest’s (1979) model on ethics development. The other 66 students were instructed through a more traditional teaching approach based on regular class discussions using the ethical problems presented in the textbook. Subsequently, when presented with a whistle-blowing situation, the results of the study suggest that the attitudes and judgements of students instructed through the web-based module were more ethical than those utilising the traditional textbook module. Further, gender was found to impact ethical judgements but only among students who were exposed to the web-based module. The implications of the findings on accounting ethics education are discussed.

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ID Code: 5331
Item Type: Journal Article
Keywords: Business Ethics, Web Based Teaching, Traditional Teaching, University, Accounting
Subjects: Australian and New Zealand Standard Research Classification > EDUCATION (130000) > SPECIALIST STUDIES IN EDUCATION (130300)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2006 (The authors)
Deposited On: 27 Oct 2006
Last Modified: 11 Aug 2011 03:40

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