Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course

This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as a framework to create a graduate-level accounting ethics course.

[1]  Steven M. Mintz,et al.  Virtue Ethics and Accounting Education , 1995 .

[2]  Dawn W. Massey,et al.  Creating a custom-published textbook to facilitate curriculum change: An example from advanced accounting , 2003 .

[3]  Dawn W. Massey,et al.  Auditors’ ethical reasoning: Insights from past research and implications for the future , 2003 .

[4]  Richard A. Bernardi,et al.  The Growth of Accounting Research in Ethics Journals: A 45-Year Longitudinal Study , 2006 .

[5]  Daniel T. Ostas,et al.  The Team Teaching of Business Ethics in a Weekly Semester Long Format , 2000 .

[6]  D. Forsyth.  A taxonomy of ethical ideologies. , 1980 .

[7]  S. Loeb,et al.  The evaluation of “outcomes” of accounting ethics education , 1991 .

[8]  Steven M. Mintz.  LOEB’S CONTRIBUTION TO ACCOUNTING ETHICS EDUCATION AND RESEARCH , 2006 .

[9]  Andrew J. Rosman,et al.  Using Active Student‐Centered Learning‐Based Instructional Design to Develop Faculty and Improve Course Design, Delivery, and Evaluation , 2007 .

[10]  Margaret Eletta Guider.  The Call to Discernment in Troubled Times (review) , 2006 .

[11]  Lawrence A. Ponemon.  Auditor underreporting of time and moral reasoning: An experimental lab study* , 1992 .

[12]  Philip M. J. Reckers.  Perspectives on the Proposal for a Generally Accepted Accounting Curriculum: A Wake‐Up Call for Academics , 2006 .

[13]  S. Brookfield.  Understanding and Facilitating Adult Learning , 1986 .

[14]  Stephen E. Loeb,et al.  Accounting ethics and education: A response , 1992 .

[15]  Tara J. Shawver.  An Exploratory study Assessing the Effec tiveness of a Professional Responsibility Course , 2006 .

[16]  Scott K. Jones,et al.  An assessment of ethics instruction in accounting education , 1992 .

[17]  Mary Beth Armstrong,et al.  Ethics and professionalism in accounting education: A sample course , 1993 .

[18]  Stephen E. Loeb.  ISSUES RELATING TO TEACHING ACCOUNTING ETHICS , 2006 .

[19]  Dawn W. Massey,et al.  The Impact of Task Information Feedback on Ethical Reasoning , 2006 .

[20]  Nancy Weatherholt,et al.  Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan , 1996 .

[21]  J. Karcher,et al.  Auditors' ability to discern the presence of ethical problems , 1996 .

[22]  Stacy E. Kovar,et al.  Accounting Educators' Opinions about Ethics in the Curriculum: An Extensive View , 2007 .

[23]  B. Hooks.  Teaching to transgress : education as the practice of freedom , 1994 .

[24]  R. Hurtt,et al.  Implementing a Required Ethics Class for Students in Accounting: The Texas Experience , 2008 .

[25]  Diane L. Swanson,et al.  Business Ethics Education at Bay: Addressing a Crisis of Legitimacy , 2005 .

[26]  Steven M. Mintz.  Accounting ethics education: Integrating reflective learning and virtue ethics , 2006 .

[27]  Sandra Waddock,et al.  Hollow Men and Women at the Helm … Hollow Accounting Ethics? , 2005 .

[28]  Lawrence A. Ponemon,et al.  Auditor independence judgments: A cognitive‐developmental model and experimental evidence* , 1990 .

[29]  Joseph A. Defeo,et al.  Old wine in new skin: Ignatian pedagogy, compatible with and contributing to Jesuit higher education , 2009 .

[30]  Robert Sack,et al.  Integrating Ethics into the Accounting Curriculum , 1991 .

[31]  J. Edward Ketz,et al.  Ethics education in accounting: moving toward ethical motivation and ethical behavior , 2003 .

[32]  Cathleen S. Burns.  The evolution of a graduate capstone accounting course , 2006 .

[33]  Martin Calkins,et al.  Reflection in Business Ethics: Insights from St. Ignatius' Spiritual Exercises , 2001 .

[34]  Daniel T. Ostas,et al.  A Business Ethics Experiential Learning Module: the Maryland Business School Experience , 1997 .

[35]  J. Hartwick,et al.  The Directional Effects of Discussion on Auditors' Moral Reasoning* , 2001 .

[36]  Jay C. Thibodeau,et al.  Raising students’ ethical sensitivity with a value relevance approach , 2005 .

[37]  Steven Dellaportas,et al.  Making a Difference with a Discrete Course on Accounting Ethics , 2006 .

[38]  David Kerr,et al.  Importance of and approaches to incorporating ethics into the accounting classroom , 1995 .

[39]  James R. Rest.  Moral Development: Advances in Research and Theory , 1986 .

[40]  David Levy,et al.  ACCOUNTING ETHICS EDUCATION , 2008 .

[41]  Alice A. Ketchand,et al.  An analysis of the role of moral intensity in auditing judgments , 1999 .

[42]  Ronald J. Alsop,et al.  Business Ethics Education in Business Schools: A Commentary , 2006 .

[43]  C. Bonwell,et al.  Active learning : creating excitement in the classroom , 1991 .

[44]  R. Bloom.  Accounting Education: Charting the Course through a Perilous Future , 2002 .

[45]  Vicky Arnold,et al.  Behavioral accounting research : foundations and frontiers , 1997 .

[46]  Bart P. Hartman.  Integrating Ethics Into the Accounting Curriculum , 1998 .

[47]  Lawrence A. Ponemon.  Can ethics be taught in accounting , 1993 .

[48]  P. Douglas,et al.  The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments , 2001 .

[49]  Alan T. Lord,et al.  The impact of commitment and moral reasoning on auditors' responses to social influence pressure , 2001 .

[50]  Donald J. Kirk.  Standards and other Requisites of Professionalism , 1984 .

[51]  Paul Coram,et al.  Active Learning in Accounting: A Case Study in Preaching to the Unconverted , 2005 .

[52]  M J Osiel,et al.  The politics of professional ethics. , 1984, Social policy.