scholarly journals A Framework For Discussing Ethics In Principles Of Accounting

2011 ◽  
Vol 6 (1) ◽  
Author(s):  
Jeanne M. David ◽  
Patrick T. Wirtz

The main focus of the discussion in this paper is on the principles or introductory level of accounting and is applicable for all students in the class, but much of its content is equally applicable to upper level accounting classes and our accounting majors. Early and Kelly (2004) and Clikeman (2003) support the value of ethics education in heightening a student’s moral reasoning skills. “The goals of ethics education are creating an awareness of ethical dilemmas and providing methods of resolution.” (Haas 2005)

2020 ◽  
Vol 39 (1) ◽  
pp. 77-96
Author(s):  
Brandon William Soltwisch ◽  
Daniel C. Brannon ◽  
Vish Iyer ◽  

This study explores the relationship between decision-making styles and moral judgements to understand how maximizers and satisficers differ in their analysis of ethical dilemmas. It also explores the linkage between decision-making styles and the moral reasoning perspectives of absolutism and relativism, investigating if ethical ideologies play a mediating role in how maximizers and satisficers evaluate ethical situations. In order to test these relationships, data is collected from a sample of 187 upper level business students. Results indicate that maximizers are significantly more likely than satisficers to judge ethically ambiguous actions as immoral. Underlying this effect, maximizers (vs. satisficers) have a more idealistic ethical ideology.


Author(s):  
Maralee Harrell ◽  

Problem-Based Learning has become an increasingly popular instructional method for a variety of disciplines at all levels. Many studies and meta-analyses of these studies have shown the efficacy of this method for developing knowledge and skills. I adopted this method for teaching Engineering Ethics at Carnegie Mellon University, which has as its main course objectives the development of moral reasoning skills, as well as collaboration and communication skills, with special attention given to ethical dilemmas that may arise in the normal course of an engineer’s professional career. In the most recent iteration of the course, I used the Engineering and Science Issues Test as a pretest and posttest to test the development of my students’ moral reasoning skills over the course of the semester. Based on the results of these tests, I argue that the students in my Engineering Ethics course did in fact significantly develop their moral reasoning skills.


2006 ◽  
Vol 11 (3) ◽  
pp. 236-243 ◽  
Author(s):  
Knut Dalen

Ethical dilemmas encountered by psychologists have previously been studied in surveys and as formal ethical complaints. No previous publications have been found in which data from an ethics counseling telephone service for psychologists has been analyzed. The present study examines ethical dilemmas, as presented by members of the Norwegian Psychological Association calling the Ethics Telephone Counseling Service (ETCS) from 2001 through 2003. Psychologists seek counseling for a range of ethical dilemmas. Ethical dilemmas concerning confidentiality are those most commonly presented. Dilemmas concerning integrity are also fairly common, whereas dilemmas concerning competence are rarely presented. The study shows virtually no difference in frequency and nature of consultation based on how long a psychologist has been licensed. This study also shows only minor gender differences in the use of the ETCS. Possible implications for ethics education as a continuous process are discussed.


Author(s):  
M. C. den Boer ◽  
A. Zanin ◽  
J. M. Latour ◽  
J. Brierley

AbstractWith an increasingly complex healthcare environment, ethics is becoming a more critical part of medical education. We aimed to explore European paediatric trainees’ experiences of facing ethical dilemmas and their medical ethics education whilst assessing their perceptions of ethical dilemmas in current and future practice. The Young Sections of the European Academy of Paediatrics and European Society of Paediatric and Neonatal Intensive Care developed an explorative online survey covering demographics, ethical dilemmas faced and ethics training. The survey was made available in nine languages from November 2019 to January 2020 via newsletters and social media. Participants (n = 253) from 22 countries, predominantly female (82%) and residents (70%), with a median age of 29-years, completed the survey. The majority (58%) faced ethical dilemmas monthly or more frequently. Most ethics training was received by ethics lectures in medical school (81%) and on the job (60%). A disagreement between the healthcare team and patient/family was the most frequently faced moral dilemma (45%); the second was withholding/withdrawing life-prolonging measures (33%). The latter was considered the most challenging dilemma to resolve (50%). Respondents reported that ethical issues are not sufficiently addressed during their training and wished for more case-based teaching. Many have been personally affected by moral dilemmas, especially regarding withholding/withdrawing life-prolonging measures, and often felt inadequately supported.Conclusion: Paediatric trainees face many moral issues in daily practice and consider that training about managing current and future ethical dilemmas should be improved, such as by the provision of a core European paediatric ethics curriculum. What is Known:• Paediatric services are becoming more complex with an increase in ethical dilemmas asking for rigorous training in ethics.• Ethics training is often lacking or covered poorly in both pre- and postgraduate medical education curricula.• Existing ethics training for European paediatric trainees is haphazard and lacks standardisation. What is New:• The PaEdiatric Residents and Fellows Ethics (PERFEct) survey provides insight into the European paediatric trainees’ views regarding ethical dilemmas in their current and future practice.• European paediatric trainees report a lack of ethics training during paediatric residency and fellowship.• This study provides content suggestions for standardised medical ethics training for paediatric trainees in Europe.


2019 ◽  
Vol 75 (3) ◽  
pp. 275-290
Author(s):  
Maria Bou Zeid ◽  
Jessica R. El-Khoury

The Lebanese media sector has played a pioneering role in the Arab world due to its free and diverse system. However, the lack of professional and ethical structures in journalistic practices can be attributed to political and economic pressures. Through both a quantitative and qualitative methodology, this study contributes to the complex boundaries of the Lebanese media landscape that make the gap between media ethics education and real-world pressures in need of sustained analysis. This research aims to explore the challenges media ethics education in Lebanon faces, along with the perceptions formed by media students about journalistic practices and the application of moral reasoning in the field. In addition, the study investigates whether media ethics courses prepare students for settling moral dilemmas in the professional arena. To address the multiple factors affecting ethics education, it is significant to understand the relationship between journalists and power, democratic norms, technological change, global community, and academic critiques. Survey and focus groups results indicated that the majority of students rated moral reasoning as important for their future media professions, and that the media ethics course prepares them for professional life. On the other hand, the majority believe that the corrupt system in Lebanon makes journalists resort to unethical practices which in turn compromise journalists’ credibility and integrity. Students consider that journalists have power as the so-called fourth estate, yet that power seems minimal when journalists lack the freedom to write facts without fear from editors and/or gatekeepers’ political views, economic pressure, and on-the-job demands, placing journalistic integrity again at stake.


2018 ◽  
Vol 3 (4) ◽  
pp. 331-345
Author(s):  
Laurie L. Levesque

Critics of ethics education suggest that students need to learn about contextual pressures of workplace ethical decisions and develop skills to handle them. Thus, instructors are often challenged to integrate an ethics unit into organizational behavior courses in ways that complement, rather than duplicate, what may have been covered in their degree program’s stand-alone ethics course. This article outlines a multistage class exercise that incorporates student-authored cases. As homework, students write about a firsthand work or team ethical decision. The instructor selects several for subsequent class discussions and activities that foster skill development around contextual analysis and anticipatory strategies adapted from the Giving Voice to Values methodology. Students report peers’ ethics vignettes to be interesting and relevant, and a multiperspective exploration and strategizing of these situations prepares them to face future ethical dilemmas in the workplace.


2013 ◽  
Vol 3 (4) ◽  
pp. 1-12
Author(s):  
Annaswamy Nalini

The need to teach medical professionalism, especially medical ethics, has been emphasized by medical educators. The aim of medical ethics education is providing the basic knowledge regarding ethical analysis, enabling the students to develop the analytical skills for resolving the ethical dilemmas in clinical practice. But, a more important aspect is the assimilation of the core values of the profession by the students. The hidden curriculum, “the informal learning in which the students engage and which is unrelated to what is taught” (Harden, 2001, p.16) has a greater role in imparting education regarding the humanistic aspects of medical practice than the formal curriculum. Experiences of the medical students in the clinical setting should be considered significant for ethics education by the teachers. A review of the experiences of the students and the ethical dilemmas they face during the clinical clerkships is provided and their impact on the moral development of the students is analysed.


2018 ◽  
Vol 26 (6) ◽  
pp. 1753-1764 ◽  
Author(s):  
Mahnaz Khatiban ◽  
Seyede Nayereh Falahan ◽  
Roya Amini ◽  
Afshin Farahanchi ◽  
Alireza Soltanian

Background: Moral reasoning is a vital skill in the nursing profession. Teaching moral reasoning to students is necessary toward promoting nursing ethics. Objectives: The aim of this study was to compare the effectiveness of problem-based learning and lecture-based methods in ethics education in improving (1) moral decision-making, (2) moral reasoning, (3) moral development, and (4) practical reasoning among nursing students. Research design: This is a repeated measurement quasi-experimental study. Participants and research context: The participants were nursing students in a University of Medical Sciences in west of Iran who were randomly assigned to the lecture-based (n = 33) or the problem-based learning (n = 33) groups. The subjects were provided nursing ethics education in four 2-h sessions. The educational content was similar, but the training methods were different. The subjects completed the Nursing Dilemma Test before, immediately after, and 1 month after the training. The data were analyzed and compared using the SPSS-16 software. Ethical considerations: The program was explained to the students, all of whom signed an informed consent form at the baseline. Findings: The two groups were similar in personal characteristics (p > 0.05). A significant improvement was observed in the mean scores on moral development in the problem-based learning compared with the lecture-based group (p < 0.05). Although the mean scores on moral reasoning improved in both the problem-based learning and the lecture-based groups immediately after the training and 1 month later, the change was significant only in the problem-based learning group (p < 0.05). The mean scores on moral decision-making, practical considerations, and familiarity with dilemmas were relatively similar for the two groups. Conclusion: The use of the problem-based learning method in ethics education enhances moral development among nursing students. However, further studies are needed to determine whether such method improves moral decision-making, moral reasoning, practical considerations, and familiarity with the ethical issues among nursing students.


2020 ◽  
Vol 27 (7) ◽  
pp. 1542-1555
Author(s):  
Serap Ejder Apay ◽  
Ayşe Gürol ◽  
Elif Yağmur Gür ◽  
Sarah Church

Background: Midwives are required to make ethical decisions with the support of respective codes of professional ethics which provide a framework for decision making in clinical practice. While each midwife should be ethically aware and sensitive to the ever-changing issues within reproduction, few empirical studies have examined the views of student midwives in relation to reproductive ethical dilemmas. Objective: The aim of this study was to explore midwifery students’ reactions to a number of ethical dilemmas relating to women’s experiences of reproductive decision making. Design: A series of focus groups were conducted with midwifery students who were asked to discuss five culturally significant scenarios including issues of knowledge acquisition regarding methods of family planning, removal or insertion of an intrauterine device, and abortion. Setting: A University in Turkey was the setting for this study. Participants: Purposeful sampling was adopted which resulted in five focus groups with a total of 57 midwifery students. Ethical considerations: The study was reviewed and granted formal ethical approval by an ethical committee at the Faculty of Health Science in Atatürk University. The head of the Faculty of Health Science approved the investigation. The participants received both oral and written information about the study and they gave their consent. Results: Five themes were identified from the analysis of the focus group data related to all five scenarios. These themes were ‘the right to information’, ‘choice and protection’, ‘parental rights and welfare of the women’, ‘make a decision’ and ‘women rights and sexual abuse’. Conclusion: This study has shown that while students respected women’s choice, they also expressed great ambivalence in some situations when personal values conflict with dominant societal beliefs and professional ethics. A focus on ethics education to include human rights is suggested as a means to enable students to explore their own social-value judgements, and as a means to limit the possible development of ethical confusion and moral distress.


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