Journal of European Economic History journal thumbnail
Volume:3, Issue:2
Citations
4 Views
2 Downloads
Share this article
Useful Links
  • Frequently Asked Questions (FAQs)
Journal of European Economic History
2022, Volume:3, Issue:2 : 5-13
Research Article
Ethics Assessment Methods in Accounting Education: A Multi-Method Framework for Measuring Moral Reasoning, Professional Judgment, and Ethical Behaviour
 ,
 ,
1
Department of Commerce, North Valley University, Guwahati, India
2
School of Business and Management, Eastern Institute of Finance, Kolkata, India
3
Department of Accounting, Barak Valley College, Silchar, India
Abstract

Ethics is a core competency in the accounting profession, yet accounting programs often struggle to assess ethical learning outcomes with rigor and consistency. While curricula may include professional codes, case discussions, and compliance content, assessment frequently remains limited to recall-based tests or attendance-oriented participation marks. This article reviews and synthesizes contemporary approaches to ethics assessment in accounting education and proposes an integrated, multi-method assessment framework aligned with professional expectations and accreditation-driven assurance of learning. Grounded in competency-based education principles and professional standards for values, ethics, and attitudes (e.g., IFAC/IAESB guidance and the International Code of Ethics), the framework combines (a) moral reasoning measurement (e.g., Defining Issues Test), (b) scenario-based professional judgment tasks, (c) rubric-scored written case analyses, (d) structured reflective writing, (e) peer/team ethics process evaluation, and (f) behavioral simulations such as role-plays and objective structured assessments. A practical blueprint is offered for implementation, including construct definitions, assessment mapping, reliability and validity considerations, and continuous improvement cycles. The article concludes with recommendations for educators and program leaders to strengthen ethics measurement using triangulation, transparent rubrics, and longitudinal tracking..

Keywords
License
Copyright (c) Journal of European Economic History
Creative Commons Attribution License Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.
J Euro Eco His open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.
Recommended Articles
Research Article Open Access
The Role of ERP Systems in Accounting Classrooms: Enhancing Experiential Learning and Professional Competence
2020, Volume:1, Issue:4 : 19-25
Research Article Open Access
Virtual Labs for Teaching Accounting Practices: Design, Implementation, and Learning Outcomes in Digital-First Accounting Education
2021, Volume:2, Issue:1 : 1-9
Research Article Open Access
Impact of Artificial Intelligence on Accounting Education: Transforming Curriculum, Pedagogy, and Professional Competencies
2020, Volume:1, Issue:3 : 14-19
Research Article Open Access
The Role of Interdisciplinary Learning in Modern Accounting Programs
2020, Volume:1, Issue:2 : 9-15
© Copyright @Banco di Roma, Unless it otherwise mention
Email: support@unicredit-capitalia.eu