Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates

Janie Bérubé () and Yves Gendron ()
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Janie Bérubé: Université du Québec à Rimouski
Yves Gendron: Université Laval

Journal of Business Ethics, 2023, vol. 183, issue 3, No 7, 763-781

Abstract: Abstract For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first author undertook non-participant observation and examined the final term assignment (a short essay) of the great majority of the 120 students enrolled in this course. One of the course’s main features was to expose the students to critical thinking, through analyses and discussions of the roles of accounting and accountants in organizations and society—using research articles as a backdrop to stimulate analysis and discussion. Our investigation suggests that the course is able to sensitize students to professional ethics and responsibilities. Our argument, broadly supported by an empirical case analysis, is that a course centered on a dialogical approach and critical thinking on the role of accounting and accountants in society may impact the development of ethical sensitivity in future accounting practitioners.

Keywords: Accounting education; Critical thinking; Ethical sensitivity; Morality; Professional ethics; Protecting the public (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s10551-021-04947-5

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