Ethics Assessment Models for Accounting Students

Abstract

Developing ethical competence is essential in accounting education due to the profession’s critical role in safeguarding public trust, financial transparency, and regulatory compliance. However, assessing ethics in accounting programs remains challenging due to the subjective, behavioral, and multi-dimensional nature of ethical reasoning. This paper evaluates existing models for ethics assessment and proposes a multi-layer evaluation framework for accounting students that integrates moral reasoning tests, behavioral simulations, reflective assessments, professional judgment exercises, and scenario-based evaluations. Findings indicate that blended assessment approaches offer more reliable measurement than traditional exams alone. The proposed framework aligns with competency standards set by IFAC, AICPA, and global professional bodies. The study concludes with implementation strategies and recommendations for institutions seeking measurable and holistic ethics assessments.