Moral Reasoning Development Through Accounting Ethics Courses

Abstract

Ethical failures in accounting—from Enron to Wirecard—highlight the need for moral reasoning skills among future financial professionals. Accounting ethics courses aim to develop principles of integrity, transparency, and professional responsibility, yet questions persist regarding their actual impact on student moral development. This research investigates how accounting ethics courses influence moral reasoning using a mixed-methods approach involving surveys (n = 312 students), pedagogical content analysis across 18 universities, and pre- and post-course assessments based on Kohlberg’s Moral Development Model. Results indicate that ethics courses significantly improve moral reasoning, especially when incorporating case-based learning, experiential simulations, cultural reflection modules, and dilemma-based assessment. However, purely theoretical or lecture-based approaches show limited growth. A developmental pedagogical framework is proposed to enhance ethical learning in accounting curricula.