| Utilizing a quasi-experiment approach, this study examines the effectiveness of ethics training delivered in undergraduate accounting programs of a small liberal arts college and a state university. Specifically, the moral reasoning ability (MRA) of accounting students in both business and general hypothetical situations was assessed both before and after ethics training was delivered to experiment group members. Though no significant differences in MRA between experiment and control group members were found on the pretest, students receiving ethics training (the treatment) were found to utilize significantly higher levels of MRA on the posttest than students receiving no ethics training. Additionally, the effectiveness of a modified curriculum suggested by Jennings (2004) is assessed. |
