메뉴 건너뛰기




Volumn 140, Issue 1, 2017, Pages 175-191

Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith

Author keywords

Accounting; Adam Smith; Business education; Ethics

Indexed keywords


EID: 84928321242     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-015-2656-7     Document Type: Article
Times cited : (34)

References (98)
  • 1
    • 85009721935 scopus 로고    scopus 로고
    • The future of the accounting profession
    • Leesburg, VA: American Assembly, Columbia University
    • American Assembly. (2003). The future of the accounting profession. In The 103rd American Assembly (pp. 1–23). Leesburg, VA: American Assembly, Columbia University.
    • (2003) In The 103rd American Assembly
  • 2
    • 84974286205 scopus 로고
    • Modern moral philosopy
    • Anscombe, G. E. M. (1958). Modern moral philosopy. Philosophy, 33(124), 1–19.
    • (1958) Philosophy , vol.33 , Issue.124 , pp. 1-19
    • Anscombe, G.E.M.1
  • 3
    • 85009713408 scopus 로고    scopus 로고
    • Aquinas, T. (1274/1952). Summa Theologica. In R. M. Hutchins (Ed.), Great books of the Western world (Vol. 19). Chicago: Encyclopedia Britannica
    • Aquinas, T. (1274/1952). Summa Theologica. In R. M. Hutchins (Ed.), Great books of the Western world (Vol. 19). Chicago: Encyclopedia Britannica.
  • 4
    • 0003986649 scopus 로고
    • London: Pengu
    • Aristotle (trans. 1976). The Nicomachean ethics. London: Penguin Classics.
    • (1976) The Nicomachean ethics
  • 5
    • 0002635757 scopus 로고
    • Moral development and accounting education
    • Armstrong, M. (1987). Moral development and accounting education. Journal of Accounting Education, 5(1), 27–43.
    • (1987) Journal of Accounting Education , vol.5 , Issue.1 , pp. 27-43
    • Armstrong, M.1
  • 6
    • 0002328050 scopus 로고
    • Ethics and professionalism in accounting education: A sample course
    • Armstrong, M. B. (1993). Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education, 11, 77–92.
    • (1993) Journal of Accounting Education , vol.11 , pp. 77-92
    • Armstrong, M.B.1
  • 8
    • 80052780437 scopus 로고    scopus 로고
    • Revitalizing accounting ethics research in the neo-Kohlbergian framework: Putting the DIT into perspective
    • Bailey, D. C., Scott, I., & Thoma, S. J. (2010). Revitalizing accounting ethics research in the neo-Kohlbergian framework: Putting the DIT into perspective. Behavioral Research in Accounting, 22(2), 1–26.
    • (2010) Behavioral Research in Accounting , vol.22 , Issue.2 , pp. 1-26
    • Bailey, D.C.1    Scott, I.2    Thoma, S.J.3
  • 9
    • 0036748060 scopus 로고    scopus 로고
    • The Defining Issues Test and the Four Component Model: Contributions to professional education
    • Bebeau, M. J. (2002). The Defining Issues Test and the Four Component Model: Contributions to professional education. Journal of Moral Education, 31(3), 271–295.
    • (2002) Journal of Moral Education , vol.31 , Issue.3 , pp. 271-295
    • Bebeau, M.J.1
  • 10
    • 21244491971 scopus 로고    scopus 로고
    • University of Minnesota, Center for the Study of Ethical Development, Minneapolis, MN
    • Bebeau, M. J., & Thoma, S. J. (2003). Guide for DIT-2. Minneapolis, MN: University of Minnesota, Center for the Study of Ethical Development.
    • (2003) Guide for DIT-2
    • Bebeau, M.J.1    Thoma, S.J.2
  • 11
    • 70449631541 scopus 로고    scopus 로고
    • Aristotle meets youth work: A case for virtue ethics
    • Bessant, J. (2009). Aristotle meets youth work: A case for virtue ethics. Journal of Youth Studies, 12(4), 423–438.
    • (2009) Journal of Youth Studies , vol.12 , Issue.4 , pp. 423-438
    • Bessant, J.1
  • 15
    • 0007122510 scopus 로고    scopus 로고
    • The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits
    • Cohen, J., Pant, L., & Sharp, D. (1998). The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons, 12(3), 250–270.
    • (1998) Accounting Horizons , vol.12 , Issue.3 , pp. 250-270
    • Cohen, J.1    Pant, L.2    Sharp, D.3
  • 17
    • 33745641899 scopus 로고    scopus 로고
    • Making a difference with a discrete course on accounting ethics
    • Dellaportas, S. (2006). Making a difference with a discrete course on accounting ethics. Journal of Business Ethics, 65(4), 391–404.
    • (2006) Journal of Business Ethics , vol.65 , Issue.4 , pp. 391-404
    • Dellaportas, S.1
  • 20
    • 33745679490 scopus 로고    scopus 로고
    • A note on ethics educational interventions in an undergraduate auditing course: Is there an “Enron effect”?
    • Earley, C., & Kelly, P. (2004). A note on ethics educational interventions in an undergraduate auditing course: Is there an “Enron effect”? Issues in Accounting Education, 19(1), 53–71.
    • (2004) Issues in Accounting Education , vol.19 , Issue.1 , pp. 53-71
    • Earley, C.1    Kelly, P.2
  • 21
    • 0000191367 scopus 로고    scopus 로고
    • Influencing ethical development: Exposing students to the AICPA Code of Conduct
    • Green, S., & Weber, J. (1997). Influencing ethical development: Exposing students to the AICPA Code of Conduct. Journal of Business Ethics, 16(8), 777–790.
    • (1997) Journal of Business Ethics , vol.16 , Issue.8 , pp. 777-790
    • Green, S.1    Weber, J.2
  • 22
    • 84922969796 scopus 로고    scopus 로고
    • Is Adam Smith’s moral philosophy an adequate foundation for the market economy?
    • Halteman, J. H. (2003). Is Adam Smith’s moral philosophy an adequate foundation for the market economy? Journal of Markets and Morality, 6(2), 453–478.
    • (2003) Journal of Markets and Morality , vol.6 , Issue.2 , pp. 453-478
    • Halteman, J.H.1
  • 25
    • 44449116269 scopus 로고    scopus 로고
    • The good engineer: Giving virtue its due in engineering ethics
    • Harris, C. E., Jr. (2008). The good engineer: Giving virtue its due in engineering ethics. Science and Engineering Ethics, 14(2), 153–164.
    • (2008) Science and Engineering Ethics , vol.14 , Issue.2 , pp. 153-164
    • Harris, C.E.1
  • 26
    • 78650112561 scopus 로고    scopus 로고
    • Why we need a virtue ethics of teaching
    • Higgins, C. (2010). Why we need a virtue ethics of teaching. Journal of Philosophy of Education, 44(2–3), 189–208.
    • (2010) Journal of Philosophy of Education , vol.44 , Issue.2-3 , pp. 189-208
    • Higgins, C.1
  • 27
    • 0002296141 scopus 로고
    • Initial evidence on the impact of integrating ethics into accounting education
    • Hiltebeitel, K., & Jones, S. (1991). Initial evidence on the impact of integrating ethics into accounting education. Issues in Accounting Education, 6(2), 262–275.
    • (1991) Issues in Accounting Education , vol.6 , Issue.2 , pp. 262-275
    • Hiltebeitel, K.1    Jones, S.2
  • 28
    • 0002677240 scopus 로고
    • An assessment of ethics instruction in accounting education
    • Hiltebeitel, K., & Jones, S. (1992). An assessment of ethics instruction in accounting education. Journal of Business Ethics, 11(1), 37–46.
    • (1992) Journal of Business Ethics , vol.11 , Issue.1 , pp. 37-46
    • Hiltebeitel, K.1    Jones, S.2
  • 29
    • 25444480497 scopus 로고    scopus 로고
    • Moral pedagogy and practical ethics
    • Huff, C., & Frey, W. (2005). Moral pedagogy and practical ethics. Science and Engineering Ethics, 11(3), 389–408.
    • (2005) Science and Engineering Ethics , vol.11 , Issue.3 , pp. 389-408
    • Huff, C.1    Frey, W.2
  • 30
    • 77957220695 scopus 로고    scopus 로고
    • Implementing a required ethics class for students in accounting: The Texas experience
    • Hurtt, R. K., & Thomas, C. W. (2008). Implementing a required ethics class for students in accounting: The Texas experience. Issues in Accounting Education, 23(1), 31–51.
    • (2008) Issues in Accounting Education , vol.23 , Issue.1 , pp. 31-51
    • Hurtt, R.K.1    Thomas, C.W.2
  • 31
    • 0002736663 scopus 로고
    • A baseline assessment of moral development; accounting, other business and non-business students
    • Icerman, R., Karcher, J., & Kennelley, M. (1991). A baseline assessment of moral development; accounting, other business and non-business students. Accounting Educator’s Journal, 2, 46–62.
    • (1991) Accounting Educator’s Journal , vol.2 , pp. 46-62
    • Icerman, R.1    Karcher, J.2    Kennelley, M.3
  • 32
    • 0001844333 scopus 로고
    • Ethical development of accounting students, non-accounting business students, and liberal arts students
    • Jeffrey, C. (1993). Ethical development of accounting students, non-accounting business students, and liberal arts students. Issues in Accounting Education, 8(1), 86–96.
    • (1993) Issues in Accounting Education , vol.8 , Issue.1 , pp. 86-96
    • Jeffrey, C.1
  • 33
    • 27844435100 scopus 로고    scopus 로고
    • Incorporating ethics and professionalism into accounting education and research: A discussion of the voids and advocacy for training in seminal works in business ethics
    • Jennings, M. M. (2004). Incorporating ethics and professionalism into accounting education and research: A discussion of the voids and advocacy for training in seminal works in business ethics. Issues in Accounting Education, 19(1), 7–26.
    • (2004) Issues in Accounting Education , vol.19 , Issue.1 , pp. 7-26
    • Jennings, M.M.1
  • 34
    • 85009707510 scopus 로고    scopus 로고
    • Kant, E. (1785/1952). Fundamental principles of the metaphysic of morals. In R. M. Hutchins (Ed.), Great books of the Western world (Vol. 42, pp. 251–287). Chicago: Encyclopedia Britannica
    • Kant, E. (1785/1952). Fundamental principles of the metaphysic of morals. In R. M. Hutchins (Ed.), Great books of the Western world (Vol. 42, pp. 251–287). Chicago: Encyclopedia Britannica.
  • 35
    • 33846126546 scopus 로고    scopus 로고
    • Smith versus Friedman: Markets and ethics
    • Keller, A. C. (2007). Smith versus Friedman: Markets and ethics. Critical Perspectives on Accounting, 18(2), 159–188.
    • (2007) Critical Perspectives on Accounting , vol.18 , Issue.2 , pp. 159-188
    • Keller, A.C.1
  • 39
    • 3042946298 scopus 로고    scopus 로고
    • The impact of ethics education in accounting curricula
    • Lampe, J. C. (1996). The impact of ethics education in accounting curricula. Research on Accounting Ethics, 2, 187–220.
    • (1996) Research on Accounting Ethics , vol.2 , pp. 187-220
    • Lampe, J.C.1
  • 40
    • 0001971329 scopus 로고
    • A model of auditors’ ethical decision processes
    • Lampe, J., & Finn, D. (1992). A model of auditors’ ethical decision processes. Auditing, 11(Supplement), 33–59.
    • (1992) Auditing , vol.11 , pp. 33-59
    • Lampe, J.1    Finn, D.2
  • 42
    • 0002323807 scopus 로고
    • Integrating ethics into the accounting curriculum: Issues, problems and solutions
    • Langenderfer, H. Q., & Rockness, J. W. (1989). Integrating ethics into the accounting curriculum: Issues, problems and solutions. Issues in Accounting Education, 4(1), 58–69.
    • (1989) Issues in Accounting Education , vol.4 , Issue.1 , pp. 58-69
    • Langenderfer, H.Q.1    Rockness, J.W.2
  • 43
    • 33846984297 scopus 로고    scopus 로고
    • The development of a measure of auditors’ virtue
    • Libby, T., & Thorne, L. (2007). The development of a measure of auditors’ virtue. Journal of Business Ethics, 71, 89–99.
    • (2007) Journal of Business Ethics , vol.71 , pp. 89-99
    • Libby, T.1    Thorne, L.2
  • 44
    • 0000468025 scopus 로고
    • Teaching students accounting ethics: Some crucial issues
    • Loeb, S. E. (1988). Teaching students accounting ethics: Some crucial issues. Issues in Accounting Education, 3(2), 316–329.
    • (1988) Issues in Accounting Education , vol.3 , Issue.2 , pp. 316-329
    • Loeb, S.E.1
  • 45
    • 85009721227 scopus 로고    scopus 로고
    • A comparison of the cognitive moral development of Christian university seniors in traditional versus adult degree completion programs. Doctoral Dissertation, Asuza Pacific University, 2009
    • Loomis, M. J. (2009). A comparison of the cognitive moral development of Christian university seniors in traditional versus adult degree completion programs. Doctoral Dissertation, Asuza Pacific University, 2009, UMI Dissertations Publishing.
    • (2009) UMI Dissertations Publishing
    • Loomis, M.J.1
  • 46
    • 0007403947 scopus 로고    scopus 로고
    • Examining accountants’ ethical behavior: A review and implications for future research
    • Arnold V, Sutton SG, (eds), American Accounting Association, Sarasota, FL
    • Louwers, T. J., Ponemon, L. A., & Radtke, R. (1997). Examining accountants’ ethical behavior: A review and implications for future research. In V. Arnold & S. G. Sutton (Eds.), Behavioral accounting research: Foundations and frontiers. Sarasota, FL: American Accounting Association.
    • (1997) Behavioral accounting research: Foundations and frontiers
    • Louwers, T.J.1    Ponemon, L.A.2    Radtke, R.3
  • 47
    • 85009707517 scopus 로고    scopus 로고
    • University of Notre Dame Press, Notre Dame, IN
    • MacIntyre, A. C. (2007). After virtue (3e). Notre Dame, IN: University of Notre Dame Press.
    • (2007) After virtue (3e)
    • MacIntyre, A.C.1
  • 48
    • 67349238201 scopus 로고    scopus 로고
    • The impact of ethics education on reporting behavior
    • Mayhew, B., & Murphy, P. (2009). The impact of ethics education on reporting behavior. Journal of Business Ethics, 86(3), 397–416.
    • (2009) Journal of Business Ethics , vol.86 , Issue.3 , pp. 397-416
    • Mayhew, B.1    Murphy, P.2
  • 49
    • 0000422799 scopus 로고    scopus 로고
    • Professional ethics code conflict situations: Ethical and value orientation of collegiate accounting students
    • McCarthy, I. N. (1997). Professional ethics code conflict situations: Ethical and value orientation of collegiate accounting students. Journal of Business Ethics, 16(12/13), 1467–1473.
    • (1997) Journal of Business Ethics , vol.16 , Issue.12-13 , pp. 1467-1473
    • McCarthy, I.N.1
  • 50
    • 40449117596 scopus 로고    scopus 로고
    • Adam Smith, the last of the former virtue ethicists
    • McCloskey, D. (2008). Adam Smith, the last of the former virtue ethicists. History of Political Economy, 40(1), 43–71.
    • (2008) History of Political Economy , vol.40 , Issue.1 , pp. 43-71
    • McCloskey, D.1
  • 51
    • 17144421576 scopus 로고    scopus 로고
    • Ethical education in accounting: Integrating rules, values and virtues
    • Mele, D. (2005). Ethical education in accounting: Integrating rules, values and virtues. Journal of Business Ethics, 57, 97–109.
    • (2005) Journal of Business Ethics , vol.57 , pp. 97-109
    • Mele, D.1
  • 52
    • 79951673020 scopus 로고    scopus 로고
    • Financial scandals: Another clarion call for educational reform—A historical perspective
    • Merino, B. D. (2006). Financial scandals: Another clarion call for educational reform—A historical perspective. Issues in Accounting Education, 21(4), 363–381.
    • (2006) Issues in Accounting Education , vol.21 , Issue.4 , pp. 363-381
    • Merino, B.D.1
  • 54
    • 85009825642 scopus 로고    scopus 로고
    • An empirical investigation of the impact of the Sarbanes Oxley Act of 2002 on agency costs
    • Miller, S. (2010). An empirical investigation of the impact of the Sarbanes Oxley Act of 2002 on agency costs. Journal of Business and Economics Research, 8(2), 25–47.
    • (2010) Journal of Business and Economics Research , vol.8 , Issue.2 , pp. 25-47
    • Miller, S.1
  • 55
    • 0001149252 scopus 로고
    • Virtue ethics and accounting education
    • Mintz, S. M. (1995). Virtue ethics and accounting education. Issues in Accounting Education, 10(2), 247–266.
    • (1995) Issues in Accounting Education , vol.10 , Issue.2 , pp. 247-266
    • Mintz, S.M.1
  • 56
    • 0030215269 scopus 로고    scopus 로고
    • Aristotelian virtue and business ethics education
    • Mintz, S. M. (1996). Aristotelian virtue and business ethics education. Journal of Business Ethics, 15, 827–838.
    • (1996) Journal of Business Ethics , vol.15 , pp. 827-838
    • Mintz, S.M.1
  • 57
    • 33748133038 scopus 로고    scopus 로고
    • Accounting ethics education: Integrating reflective learning and virtue ethics
    • Mintz, S. M. (2006). Accounting ethics education: Integrating reflective learning and virtue ethics. Journal of Accounting Education, 24, 97–117.
    • (2006) Journal of Accounting Education , vol.24 , pp. 97-117
    • Mintz, S.M.1
  • 58
    • 31144458817 scopus 로고    scopus 로고
    • Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling
    • Moore, D. A., Tetlock, P. E., Tanlu, L., & Bazerman, M. H. (2006). Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling. Academy of Management Review, 31(1), 10–29.
    • (2006) Academy of Management Review , vol.31 , Issue.1 , pp. 10-29
    • Moore, D.A.1    Tetlock, P.E.2    Tanlu, L.3    Bazerman, M.H.4
  • 59
    • 34547608777 scopus 로고    scopus 로고
    • How do earnings numbers relate to stock returns? A review of classic accounting research with updated evidence
    • Nichols, D. C., & Wahlen, J. M. (2004). How do earnings numbers relate to stock returns? A review of classic accounting research with updated evidence. Accounting Horizons, 18(4), 263–286.
    • (2004) Accounting Horizons , vol.18 , Issue.4 , pp. 263-286
    • Nichols, D.C.1    Wahlen, J.M.2
  • 60
    • 40249101648 scopus 로고    scopus 로고
    • Independence and public perception: Why we need to care
    • Olazabal, A. M., & Almer, E. D. (2001). Independence and public perception: Why we need to care. Journal of Accountancy, 191(4), 69.
    • (2001) Journal of Accountancy , vol.191 , Issue.4 , pp. 69
    • Olazabal, A.M.1    Almer, E.D.2
  • 61
    • 0040164228 scopus 로고
    • Virtue theory
    • Singer P, (ed), Blackwell Publishers Ltd., Oxford
    • Pence, G. (1993). Virtue theory. In P. Singer (Ed.), A companion to ethics (pp. 249–258). Oxford: Blackwell Publishers Ltd.
    • (1993) A companion to ethics , pp. 249-258
    • Pence, G.1
  • 63
    • 0004281448 scopus 로고
    • Harmondsworth, Pengu
    • Plato. (trans. 1955). The republic. Harmondsworth: Penguin Classics.
    • (1955) The republic
  • 64
    • 34347352983 scopus 로고
    • Ethical judgments in accounting: A cognitive-developmental perspective
    • Ponemon, L. (1990). Ethical judgments in accounting: A cognitive-developmental perspective. Critical Perspectives on Accounting, 1(2), 191–215.
    • (1990) Critical Perspectives on Accounting , vol.1 , Issue.2 , pp. 191-215
    • Ponemon, L.1
  • 65
    • 0000170976 scopus 로고
    • Ethical reasoning and selection-socialization in accounting
    • Ponemon, L. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17(3/4), 239–258.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.3-4 , pp. 239-258
    • Ponemon, L.1
  • 66
    • 0012283270 scopus 로고
    • Can ethics be taught in accounting?
    • Ponemon, L. (1993). Can ethics be taught in accounting? Journal of Accounting Education, 11(Fall), 185–209.
    • (1993) Journal of Accounting Education , vol.11 , Issue.Fall , pp. 185-209
    • Ponemon, L.1
  • 67
    • 0000876818 scopus 로고
    • Accounting education and ethical development: The influence of liberal learning on students and alumni in accounting practice
    • Ponemon, L., & Glazer, A. (1990). Accounting education and ethical development: The influence of liberal learning on students and alumni in accounting practice. Issues in Accounting Education, 6(2), 195–208.
    • (1990) Issues in Accounting Education , vol.6 , Issue.2 , pp. 195-208
    • Ponemon, L.1    Glazer, A.2
  • 68
    • 77952033514 scopus 로고    scopus 로고
    • Virtue ethics for social work: A new pedagogy for practical reasoning
    • Pullen-Sansfacon, A. (2010). Virtue ethics for social work: A new pedagogy for practical reasoning. Social Work Education, 29(4), 402–415.
    • (2010) Social Work Education , vol.29 , Issue.4 , pp. 402-415
    • Pullen-Sansfacon, A.1
  • 69
    • 57649116086 scopus 로고    scopus 로고
    • Character virtues in psychiatric practice
    • Radden, J., & Sadler, J. (2008). Character virtues in psychiatric practice. Harvard Review of Psychiatry, 16(6), 373–380.
    • (2008) Harvard Review of Psychiatry , vol.16 , Issue.6 , pp. 373-380
    • Radden, J.1    Sadler, J.2
  • 76
    • 85009715167 scopus 로고    scopus 로고
    • Sarbanes–Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat. 745 (codified as amended in scattered sections of 15 U.S.C.).
    • (2002) Pub. L. No. 107-204, 116 Stat. , vol.745 , Issue.codified as amended in scattered sections of 15 U.S.C.
  • 77
    • 25444456389 scopus 로고    scopus 로고
    • Reflections on teaching healthcare ethics on the web
    • Schonfeld, T. L. (2005). Reflections on teaching healthcare ethics on the web. Science and Engineering Ethics, 11(3), 481–494.
    • (2005) Science and Engineering Ethics , vol.11 , Issue.3 , pp. 481-494
    • Schonfeld, T.L.1
  • 78
    • 85009701469 scopus 로고    scopus 로고
    • Smith, A. (1776/1952). An inquiry into the nature and causes of the wealth of nations. In R. M. Hutchins (Ed.), Great books of the Western world (Vol. 39). Chicago: Encyclopedia Britannica
    • Smith, A. (1776/1952). An inquiry into the nature and causes of the wealth of nations. In R. M. Hutchins (Ed.), Great books of the Western world (Vol. 39). Chicago: Encyclopedia Britannica.
  • 79
    • 85009701466 scopus 로고    scopus 로고
    • Smith, A. (1790/1976). The theory of moral sentiments. Indianapolis, IN: Liberty Fund
    • Smith, A. (1790/1976). The theory of moral sentiments. Indianapolis, IN: Liberty Fund.
  • 80
    • 0002322746 scopus 로고    scopus 로고
    • Differences in moral reasoning between college and university business majors and non-business
    • Snodgrass, J., & Behling, R. (1996). Differences in moral reasoning between college and university business majors and non-business. Business and Professional Ethics Journal, 15(1), 79.
    • (1996) Business and Professional Ethics Journal , vol.15 , Issue.1 , pp. 79
    • Snodgrass, J.1    Behling, R.2
  • 81
    • 0002883275 scopus 로고
    • A study of the ethical development of accounting majors in relation to other business and nonbusiness disciplines
    • St. Pierre, K. E., Nelson, E. S., & Gabbin, A. L. (1990). A study of the ethical development of accounting majors in relation to other business and nonbusiness disciplines. Accounting Educators Journal, 3(1), 23–35.
    • (1990) Accounting Educators Journal , vol.3 , Issue.1 , pp. 23-35
    • St. Pierre, K.E.1    Nelson, E.S.2    Gabbin, A.L.3
  • 82
    • 4043114882 scopus 로고    scopus 로고
    • Corporate governance, internal decision making and the invisible hand
    • Stovall, O. S., Neill, J. D., & Perkins, D. (2004). Corporate governance, internal decision making and the invisible hand. Journal of Business Ethics, 51, 221–227.
    • (2004) Journal of Business Ethics , vol.51 , pp. 221-227
    • Stovall, O.S.1    Neill, J.D.2    Perkins, D.3
  • 83
    • 77249108804 scopus 로고    scopus 로고
    • Financial reporting at a crossroads
    • Sutton, M. H. (2002). Financial reporting at a crossroads. Accounting Horizons, 16(4), 319–328.
    • (2002) Accounting Horizons , vol.16 , Issue.4 , pp. 319-328
    • Sutton, M.H.1
  • 84
    • 84865350419 scopus 로고    scopus 로고
    • Ethics and accounting education
    • Thomas, S. (2012). Ethics and accounting education. Issues in Accounting Education, 27(2), 399–418.
    • (2012) Issues in Accounting Education , vol.27 , Issue.2 , pp. 399-418
    • Thomas, S.1
  • 85
    • 0019765646 scopus 로고
    • The Tyranny of principles
    • Toulmin, S. (1981). The Tyranny of principles. The Hasting Center Report, 11(6), 31–39.
    • (1981) The Hasting Center Report , vol.11 , Issue.6 , pp. 31-39
    • Toulmin, S.1
  • 86
    • 36349001328 scopus 로고    scopus 로고
    • Learning from accounting history: Will we get it right this time?
    • Turner, L. E. (2006). Learning from accounting history: Will we get it right this time? Issues in Accounting Education, 21(4), 383–407.
    • (2006) Issues in Accounting Education , vol.21 , Issue.4 , pp. 383-407
    • Turner, L.E.1
  • 87
    • 85009718687 scopus 로고    scopus 로고
    • United States v. Arthur Young & Co. et al., U.S. Supreme Court, No 82-687 [52 U.S.L.W.4355 (U.S., Mar. 21, 1984)]
    • United States v. Arthur Young & Co. et al., U.S. Supreme Court, No 82-687 [52 U.S.L.W.4355 (U.S., Mar. 21, 1984)].
  • 89
    • 77957235941 scopus 로고    scopus 로고
    • Applying the Ignatian pedagogical paradigm to the creation of an accounting ethics course
    • Van Hise, J., & Massey, D. W. (2010). Applying the Ignatian pedagogical paradigm to the creation of an accounting ethics course. Journal of Business Ethics, 96, 453–465.
    • (2010) Journal of Business Ethics , vol.96 , pp. 453-465
    • Van Hise, J.1    Massey, D.W.2
  • 90
    • 38949212789 scopus 로고    scopus 로고
    • Ethics in nursing education: Learning to reflect on care practices
    • Vanlaere, L., & Gastmans, C. (2007). Ethics in nursing education: Learning to reflect on care practices. Nursing Ethics, 14(6), 758–766.
    • (2007) Nursing Ethics , vol.14 , Issue.6 , pp. 758-766
    • Vanlaere, L.1    Gastmans, C.2
  • 91
    • 80054875077 scopus 로고    scopus 로고
    • Transitory or persistent? The effects of classroom ethics interventions: A longitudinal study
    • Welton, R., & Guffey, D. (2009). Transitory or persistent? The effects of classroom ethics interventions: A longitudinal study. Accounting Education, 18(3), 273–289.
    • (2009) Accounting Education , vol.18 , Issue.3 , pp. 273-289
    • Welton, R.1    Guffey, D.2
  • 92
    • 0011521245 scopus 로고
    • Promoting the moral development of accounting graduate students: An instructional design and assessment
    • Welton, R. E., Lagrone, R. M., & Davis, J. R. (1994). Promoting the moral development of accounting graduate students: An instructional design and assessment. Accounting Education, 3(1), 35–50.
    • (1994) Accounting Education , vol.3 , Issue.1 , pp. 35-50
    • Welton, R.E.1    Lagrone, R.M.2    Davis, J.R.3
  • 93
    • 0034164693 scopus 로고    scopus 로고
    • Business ethics and the origins of contemporary capitalism: Economics and ethics in the work of Adam Smith and Herbert Spencer
    • Werhune, P. H. (2000). Business ethics and the origins of contemporary capitalism: Economics and ethics in the work of Adam Smith and Herbert Spencer. Journal of Business Ethics, 24(3), 185–198.
    • (2000) Journal of Business Ethics , vol.24 , Issue.3 , pp. 185-198
    • Werhune, P.H.1
  • 94
    • 85009695501 scopus 로고    scopus 로고
    • A quasi-experimental study of moral reasoning of undergraduate business students using an ethical decision-making framework in a basic accounting course
    • Wilhelm, W., & Czyzewski, A. (2006). A quasi-experimental study of moral reasoning of undergraduate business students using an ethical decision-making framework in a basic accounting course. Delta Pi Epsilon Journal, 48(3), 129–143.
    • (2006) Delta Pi Epsilon Journal , vol.48 , Issue.3 , pp. 129-143
    • Wilhelm, W.1    Czyzewski, A.2
  • 95
    • 79957642515 scopus 로고    scopus 로고
    • Strengthening moral competence: A ‘train the trainer’ course on military ethics
    • Wortel, E., & Bosch, J. (2011). Strengthening moral competence: A ‘train the trainer’ course on military ethics. Journal of Military Ethics, 10(1), 17–35.
    • (2011) Journal of Military Ethics , vol.10 , Issue.1 , pp. 17-35
    • Wortel, E.1    Bosch, J.2
  • 96
    • 33749317877 scopus 로고    scopus 로고
    • Comparing groups in a before–after design: When t test and ANCOVA produce different results
    • Wright, D. B. (2006). Comparing groups in a before–after design: When t test and ANCOVA produce different results. British Journal of Educational Psychology, 76, 663–675.
    • (2006) British Journal of Educational Psychology , vol.76 , pp. 663-675
    • Wright, D.B.1
  • 97
    • 28844444748 scopus 로고    scopus 로고
    • Accounting professionalism—They just don’t get it!
    • Wyatt, A. R. (2004). Accounting professionalism—They just don’t get it! Accounting Horizons, 18(1), 45–53.
    • (2004) Accounting Horizons , vol.18 , Issue.1 , pp. 45-53
    • Wyatt, A.R.1
  • 98
    • 8644237735 scopus 로고    scopus 로고
    • How the U.S. accounting profession got where it is today: Part II
    • Zeff, S. A. (2003). How the U.S. accounting profession got where it is today: Part II. Accounting Horizons, 17(4), 267–286.
    • (2003) Accounting Horizons , vol.17 , Issue.4 , pp. 267-286
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.