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02-04-2015 | Issue 1/2016

Journal of Business Ethics 1/2016

Ethics Education and Accounting Students’ Level of Moral Development: Experimental Design in Tunisian Audit Context

Journal:
Journal of Business Ethics > Issue 1/2016
Authors:
Feten Arfaoui, Salma Damak-Ayadi, Raouf Ghram, Asma Bouchekoua

Abstract

This study explores the influence of ethics education on accounting students’ level of ethical reasoning in Tunisia. Based on cognitive developmental theory, we tested the effectiveness of an ethics intervention before and after ethics education with a control group. A triangulated research design was incorporated. Experimental and qualitative methods were used to control for experimental bias. This study revealed that the progress of moral development was not significant between the pre-test and the post-test. Data analysis revealed the primary challenges in teaching ethics in the Tunisian audit context. Through a confirmatory qualitative survey, stating “the consequences of unethical behaviour in the long term” demonstrates that the intervention meets the primary interest of this study, and it may influence auditors’ decisions and their perceptions of the potential consequences of their decisions.

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