ERIC Number: EJ1108814
Record Type: Journal
Publication Date: 2013
Abstractor: As Provided
Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy
Kidwell, Linda A.; Fisher, Dann G.; Braun, Robert L.; Swanson, Diane L.
Accounting Education, v22 n1 p44-65 2013
The purpose of our article is to offer a set of core knowledge learning objectives for accounting ethics education. Using Bloom's taxonomy of educational objectives, we develop learning objectives in six content areas: codes of ethical conduct, corporate governance, the accounting profession, moral development, classical ethics theories, and decision models. We believe that defining core knowledge is important for two reasons. First, many accounting educators continue to debate whether ethics can be taught, apparently unaware that a common body of ethics knowledge exists. This knowledge needs to be imparted before higher-level classroom discussions can ensue. Second, we believe agreement on learning objectives is necessary for the development of meaningful assessment tools. Students should be able to demonstrate ethics knowledge, and accounting educators should be held accountable for whether or not students are learning.
Descriptors: Taxonomy, Ethics, Ethical Instruction, Accounting, Educational Objectives, Governance, Corporations, Decision Making, Student Evaluation, Evaluation Methods, Moral Development, Higher Education
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Authoring Institution: N/A
Grant or Contract Numbers: N/A