The use of short role-plays for an ethics intervention in university auditing courses

Ross Taplin, Abhijeet Singh, Rosemary Kerr and Alina Lee

Accounting Education, 2018, vol. 27, issue 4, 383-402

Abstract: This paper reports how short 10-minute role-plays can be used as an effective tool for ethics education within university auditing classes. A mixed method approach elicited student perceptions of role-plays in developing ethical awareness. While many students self-reported difficulty in recognising and dealing with the ethical dilemmas appropriately, most agreed role-plays helped them to prepare for dealing with these issues in the workplace. This was especially the case for students with English as an additional language. Students reported the role-play ethical dilemmas raised their awareness of the need to protect their professional independence. Students commented that they had a better understanding of the importance of the professional code of conduct and the code of ethics. Role-plays are a simple experiential learning approach that helps students to recognise ethical dilemmas, explore strategies to deal with such dilemmas in a safe environment, and practice listening and questioning skills to obtain information. Short role-plays can offer critical thinking opportunities that are more relevant to the student’s personal experience than case studies of historical ethical breaches.

Date: 2018
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DOI: 10.1080/09639284.2018.1475244

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