Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review.
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| Title: | Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review. |
|---|---|
| Authors: | Christensen, Anne1 annec@montana.edu, Cote, Jane2 janecote@vancouver.wsu.edu, Latham, Claire2 clatham@vancouver.wsu.edu |
| Source: | Journal of Business Ethics. Jan2016, Vol. 133 Issue 1, p141-163. 23p. |
| Subject Terms: | *Accounting students, *Ideology, *Ethics education, Ethics research, Moral reasoning, Defining Issues Test |
| Abstract: | Numerous researchers have investigated accounting students' levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test (DIT) and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment (cf. Bailey et al., Behav Res Account 22(2):1-26, ). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables (length of professional experience, choice of major, political ideology, gender, GPA and education level) but not others (age). Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. [ABSTRACT FROM AUTHOR] |
| Copyright of Journal of Business Ethics is the property of Springer Nature and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Database: | Education Research Complete |
| FullText | Links: – Type: pdflink Text: Availability: 0 |
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| Header | DbId: ehh DbLabel: Education Research Complete An: 112403487 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 0 |
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| Items | – Name: Title Label: Title Group: Ti Data: Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review. – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Christensen%2C+Anne%22">Christensen, Anne</searchLink><relatesTo>1</relatesTo><i> annec@montana.edu</i><br /><searchLink fieldCode="AR" term="%22Cote%2C+Jane%22">Cote, Jane</searchLink><relatesTo>2</relatesTo><i> janecote@vancouver.wsu.edu</i><br /><searchLink fieldCode="AR" term="%22Latham%2C+Claire%22">Latham, Claire</searchLink><relatesTo>2</relatesTo><i> clatham@vancouver.wsu.edu</i> – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="JN" term="%22Journal+of+Business+Ethics%22">Journal of Business Ethics</searchLink>. Jan2016, Vol. 133 Issue 1, p141-163. 23p. – Name: Subject Label: Subject Terms Group: Su Data: *<searchLink fieldCode="DE" term="%22Accounting+students%22">Accounting students</searchLink><br />*<searchLink fieldCode="DE" term="%22Ideology%22">Ideology</searchLink><br />*<searchLink fieldCode="DE" term="%22Ethics+education%22">Ethics education</searchLink><br /><searchLink fieldCode="DE" term="%22Ethics+research%22">Ethics research</searchLink><br /><searchLink fieldCode="DE" term="%22Moral+reasoning%22">Moral reasoning</searchLink><br /><searchLink fieldCode="DE" term="%22Defining+Issues+Test%22">Defining Issues Test</searchLink> – Name: Abstract Label: Abstract Group: Ab Data: Numerous researchers have investigated accounting students' levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test (DIT) and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment (cf. Bailey et al., Behav Res Account 22(2):1-26, ). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables (length of professional experience, choice of major, political ideology, gender, GPA and education level) but not others (age). Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. [ABSTRACT FROM AUTHOR] – Name: AbstractSuppliedCopyright Label: Group: Ab Data: <i>Copyright of Journal of Business Ethics is the property of Springer Nature and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.) |
| PLink | https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=ehh&AN=112403487 |
| RecordInfo | BibRecord: BibEntity: Identifiers: – Type: doi Value: 10.1007/s10551-014-2349-7 Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 23 StartPage: 141 Subjects: – SubjectFull: Accounting students Type: general – SubjectFull: Ideology Type: general – SubjectFull: Ethics education Type: general – SubjectFull: Ethics research Type: general – SubjectFull: Moral reasoning Type: general – SubjectFull: Defining Issues Test Type: general Titles: – TitleFull: Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Christensen, Anne – PersonEntity: Name: NameFull: Cote, Jane – PersonEntity: Name: NameFull: Latham, Claire IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 01 Text: Jan2016 Type: published Y: 2016 Identifiers: – Type: issn-print Value: 01674544 Numbering: – Type: volume Value: 133 – Type: issue Value: 1 Titles: – TitleFull: Journal of Business Ethics Type: main |
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