Integrating Giving Voice to Values into an Accounting Ethics Course – Promoting Ethical Behavior of Future Accounting Professionals
Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-1-83753-229-2, eISBN: 978-1-83753-228-5
Publication date: 11 October 2021
Abstract
This chapter examines the integration of Giving Voice to Values (GVV) into an accounting ethics course. GVV has received a great deal of interest by business educators in the past decade and, more recently, by those accounting faculty who teach accounting ethics in a standalone course or as part of another course. This chapter describes GVV assumptions and principles that are helpful for any faculty considering adopting GVV. After a brief review of different instructional approaches for teaching accounting ethics, GVV literature relating to accounting ethics is examined. The integration of GVV builds on the Kelly (2017) integration of leadership topics in an accounting ethics course and synergistically promotes moral motivation and moral character that contributes to ethical behavior. To facilitate the integration efforts, this chapter presents specific learning objectives, GVV background materials, case recommendations, and application/assessment approaches. This chapter concludes with a discussion of GVV and its possible role in assurance of learning efforts.
Keywords
Citation
Kelly, P. (2021), "Integrating Giving Voice to Values into an Accounting Ethics Course – Promoting Ethical Behavior of Future Accounting Professionals", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 24), Emerald Publishing Limited, Leeds, pp. 19-35. https://doi.org/10.1108/S1574-07652023011
Publisher
:Emerald Publishing Limited
Copyright © 2021 Emerald Publishing Limited