An empirical analysis of the theoretical foundation of the Giving Voice to Values pedagogy

William F. Miller, Tara J. Shawver and Steven M. Mintz

Accounting Education, 2024, vol. 33, issue 3, 319-337

Abstract: This study investigates the impact of the Giving Voice to Values curriculum on student confidence and the likelihood they will act when presented with an ethical conflict. Students in Advanced Financial Accounting courses at two different universities completed cases that present ethical dilemmas in the workplace. In comparing pre- and post-test survey responses, we find students are more confident and more likely to act when encountering unethical practices in the workplace. In addition, we extend the literature in the field by assessing the validity and impact of the 12 underlying assumptions which form the foundation of the pedagogy. These findings are important as the GVV methodology can provide accounting educators with an effective way to integrate ethics into their curriculum. The value of using GVV is that it complies with calls for international accounting education in professional values, ethics, and attitudes by providing an integrated framework to address these standards.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09639284.2023.2185098 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:33:y:2024:i:3:p:319-337

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAED20

DOI: 10.1080/09639284.2023.2185098

Access Statistics for this article

Accounting Education is currently edited by Richard Wilson

More articles in Accounting Education from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().