 Haidt’s social intuitionist model: What are the implications for accounting ethics education?Margaret L. Andersen and Bonnie K. Klamm Journal of Accounting Education, 2018, vol. 44, issue C, 35-46 Abstract: Kohlberg’s theory of cognitive moral development has dominated ethics research for the past 50 years (Lapsley & Hill, 2008). The prominence of this theory, which focuses on moral reasoning, has brought mixed results (O’Fallon & Butterfield, 2005). The research provides an indication that not all dimensions of ethical decision-making are captured (Christensen, Cote, & Latham, 2016) and has led to a paradigm shift from moral reasoning to intuition (Maxwell & Narvaez, 2013). We introduce Haidt’s (2001) social intuitionist model (SIM) as a new approach to understanding how moral judgments are made, i.e., quickly and intuitively. Then, we explore the applicability of the SIM using an ethical case in five different accounting courses. The results of our study provide a means of improving ethics education in accounting by allowing students to exercise their intuition as the initial stage of the decision-making process. Keywords: Accounting ethics education; Haidt’s social intuitionist model (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:44:y:2018:i:c:p:35-46 DOI: 10.1016/j.jaccedu.2018.05.001 Access Statistics for this article Journal of Accounting Education is currently edited by Natalie Tatiana Churyk More articles in Journal of Accounting Education from Elsevier |
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