| Recent scandals in business and accounting have resulted in increased social, educational, and governmental pressure for stronger professional ethical standards and behavior within the business community and the accounting profession. There have also been renewed summons for business schools to better prepare future business persons for their role in the professional world.; This study was designed to investigate whether an ethics module which would (a) emphasize core values, moral exemplars, and successful ethical companies and (b) be introduced earlier in the curriculum could enhance the moral reasoning level, ethical decision making mode, ethical sensitivity, and values perceptions of those students as compared to students not so exposed. The sample for this study was obtained from a large, private Northeastern university. Fifty-five sophomore business students, registered in the second semester of a required accounting principles class at the business college, comprised the experimental class and the control classes. Both groups completed a pre and post test using the following measures: (a) Principles of Ethical Conduct (PEC) (Lewis, 1989, Hiltebeitel & Jones, 1992); (b) Multidimensional Ethics Scale (MES) (Reidenbach and Robin, 1990, 1988); (c) Ethical Scenarios (ES) (Murphy & Boatright, 1994); and (d) Rokeach Value Survey (RVS) (1968). Additionally, a comparison group consisting of two classes of upper level business students taking the standard required business ethics given by the Theology and Religious studies department completed the same pre and post test. The impact of gender and age was also examined. Further, interviews of a sample of students from each of the groups were used to gather information about how students articulate responses to ethical issues and describe their own.; The results of this study were that more than one semester of information and discussion is necessary to increase student awareness and help students develop their own ethical positions. There were some differences between groups, favoring the responses of the Experimental group at posttest, particularly on the PEC and the RVS, but the differences were not statistically significant. There were no statistically significant findings of difference in the test populations based on gender or age. Interviews revealed that students had difficulty describing current ethical issues in business in any depth or articulating ethical issues that they have encountered. Implications for future business ethics education are discussed. |
