This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the Defining Issues Test, Version 2 (Rest, et al., 1999) to measure accounting students' ethical reasoning processes. The Mach IV scale (Christie and Geis, 1970) is used to measure moral behavior. Eight ethical vignettes adapted from prior ethics studies represent realistic, business ethical scenarios. A total of sixty-eight undergraduate accounting students are used to examine three hypotheses. Literature suggests that individuals with lower ethical reasoning levels are more likely to agree with unethical behavior. Therefore, hypothesis one investigates the relationship between ethical reasoning and ethical decision making. Literature also suggests that individuals agreeing with Machiavellian statements are more likely to agree with questionable activities. Hypothesis two investigates the relationship between Machiavellian behavior and ethical decision making. Prior gender literature suggests that gender influences ethical decision making, with females being more ethical than males. Therefore, hypothesis three examines whether female accounting students agree less with questionable activities compared to males. Results indicate that ethical reasoning is significantly correlated with students' ethical ratings on the business vignettes. Similarly, Machiavellian behavior is significantly correlated with students' ethical ratings. Consistent with prior gender literature, females agree less with questionable activities compared to male accounting students. / Ph. D.

Ethical leadership and ethical reasoning in higher education have been the focus of many concerns as universities and colleges attempt to prepare and train educational leaders, particularly in light of high-profile scandals involving educational leaders. Scholars are increasingly interested in why unethical behavior continues to be problematic among leaders. Unethical behavior continues to exist, even though diverse strategies have been incorporated in programs that prepare prospective leaders for leadership roles (i.e., leadership programs and graduate programs). This study addressed the perceptions among community college leaders regarding ethical leadership and ethical reasoning and what guides ethical decision-making among community college leaders. A qualitative study was conducted using a questionnaire designed specifically for this study. The researcher collected data by conducting face-toace interviews with 15 community college leaders in Alabama. The findings of this research demonstrated that community college leaders believe that ethical leadership is more about who the leader is and what a leader does. Additionally, ethical leadership incorporates fairness, integrity, and concern for others into the leadership style. Ethical reasoning among community college leaders tends to be three dimensional; it is about the situation, institutional obligations, and other institutional endeavors. Participants believe that community college leaders in Alabama relate ethics and decision-making to duty and institutional obligations. Research results indicated that the answer to leaders behaving more ethically lies in the quality of programs that train leaders (i.e., graduate programs and leadership training programs). Participants suggested that programs have improved. However, a more comprehensive and intensive concentration on ethics and ethical behavior should be incorporated into graduate and leadership training programs. Specifically, there should be more opportunities to learn from real life ethical case studies and more role playing scenarios.

In this thesis, it is argued that the fundamental goal of education is one of equipping individuals to partake of the good life as members of a just democratic society. It is argued further that a necessary condition for the realisation of this goal is that individuals are equipped to think well; more precisely, to make decisions on the basis of arguments that are both logically cogent (that is, which have true premises and which are either inductively strong or deductively valid) and ethically grounded (that is, with premises which express appropriate regard for the welfare of others). The concern of the thesis is the role education might play in fostering both the capability and the readiness to engage widely in such thinking. Although this concern has a long and complex history within the Western tradition, insufficient educational progress has been made. It is suggested that progress has been hampered on the one hand by the stark disciplinary divide between the descriptive approach of psychology and the normative stance of philosophy; and on the other, by a failure on the part of educational programme developers to take into account the constraints of prevailing educational structures. It is argued that what is needed is a new model of interdisciplinary research.

A Critical Examination of A.J. Ayer's Moral Philosophy Ayer' s overall notion of ethics is that all normative ethical statements are cognitively meaningless. This thesis is an attempt to refute this claim. Ayer's notion is based, I think, on his following two convictions: ( i ) ethical statements are purely emotive, (ii) reasoning from factual premises to ethical conclusions is neither deductive nor inductive. Ethical statements are, according to Ayer, purely emotive because they are pure expressions of the feelings and emotions of the speaker. This means that ethical statements do not even report the speaker's mental state. I have shown that there are some voluntarily uttered ethical statements which are not expressive and hence that some ethical statements are not purely emotive. The controversy whether ethical statements can be deduced formally from factual statements is very old. I have switched the problem to a different direction by showing that the induction/deduction dichotomy is not adequate for reasoning. Other reasoning processes, like informal reasoning, allow one to deduce ethical conclusions from factual premises. It is also shown how Ayer's criterion of meaning, namely the verification principle, renders ethical statements meaningful. Finally, I have defended universalistic act-utilitarianism as a cognitive theory of ethics. / Thesis / Master of Arts (MA)

Character development in higher education is essential for enhancing ethical awareness and moral reasoning. However, inconsistent perspectives exist concerning the impact of ethics education on students' ethical awareness and moral reasoning. This phenomenological study examined the perceptions of senior-level undergraduate business students on their own ethical belief systems and changes in ethical awareness. Astin's student development theory on the environmental effects on learning formed the conceptual framework. The research questions explored how the 4-year undergraduate business school experience changed the students' ability to recognize and evaluate ethical concerns in relation to the ethical aspects of coursework. Thirteen undergraduate seniors pursuing a business degree from a Catholic college were purposively selected. In-depth interviews were used to obtain data about ethical self-awareness, recognition of ethical issues, understanding ethical concepts, and assessing core values. The study followed Moustakas' recommendation for phenomenological analysis, a modification of the Stevick-Colaizzi-Keen method. Emergent themes included the meaning of moral character development, the perception of the college business curriculum in relation to students' core values, and the approaches used to affect ethical situations. The findings suggest that the business curriculum increase the students' exposure to ethical situations and introduce decision tools that could be useful in ethical dilemmas. Recommendations involve considering a pretest and posttest design and Astin's entire inputs-environment-outcomes model as the theoretical framework. The implications for positive social change include the development of character education toward moral competencies and ethical decision-making skills of future business leaders.

Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik. Metod: För att uppnå vårt syfte med studien har vi valt att genomföra både kvantitativ enkätundersökning samt kvalitativa intervjuer. Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten. Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer. Empiri: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion. Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen. / Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik. Metod: För att uppnå vårt syfte med studien har vi valt att genomföra både kvantitativ enkätundersökning samt kvalitativa intervjuer. Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten. Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer. Emperi: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion. Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen. / Introduction: In the recent decades the auditing profession has been faced by several scandals. These scandals have brought up a lot of attention in media. Corporate scandals have led to increased demands for ethics within the auditing profession. To regain the trustworthiness in the auditing profession and to prevent future scandals, the demands on the profession have increased. The aim of the study is, from a Swedish perspective, to investigate the level of ethical reasoning among auditors and accounting students when facing an ethical dilemma. Methodology: In order to achieve the purpose of the study, we have chosen to apply both a quantitative- and a qualitative approach. To investigate the level of ethical reasoning we have conducted a survey on 50 auditors and 50 accounting students. This was followed up by three in-depth interviews with three auditors who participated in the survey. Theoretical framework: The theory is divided into three major areas; ethics in business, ethics in auditing and ethical reasoning in decisionmaking. The theory starts with a wider perspective to end with the theory concerning the main problem. Empirical findings: The results from the survey and the interviews are presented in an empirical discussion. Conclusion: The conclusions that can be drawn from this study are that auditors posses a high level of ethical reasoning in their decision- making. Auditors also have a higher ethical reasoning than accounting students when facing ethical dilemmas. Another conclusion is that students need more ethics education before entering the auditing profession, since ethics is what the profession is all about.

<p>Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik.</p><p>Metod: För att uppnå vårt syfte med studien har vi valt att genomföra</p><p>både kvantitativ enkätundersökning samt kvalitativa intervjuer.</p><p>Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten.</p><p>Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer.</p><p>Empiri: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion.</p><p>Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen.</p> / <p>Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik.</p><p>Metod: För att uppnå vårt syfte med studien har vi valt att genomföra både kvantitativ enkätundersökning samt kvalitativa intervjuer. Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten.</p><p>Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer.</p><p>Emperi: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion.</p><p>Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen.</p> / <p>Introduction: In the recent decades the auditing profession has been faced by several scandals. These scandals have brought up a lot of attention in media. Corporate scandals have led to increased demands for ethics within the auditing profession. To regain the trustworthiness in the auditing profession and to prevent future scandals, the demands on the profession have increased. The aim of the study is, from a Swedish perspective, to investigate the level of ethical reasoning among auditors and accounting students when facing an ethical dilemma.</p><p>Methodology: In order to achieve the purpose of the study, we have chosen to apply both a quantitative- and a qualitative approach. To investigate the level of ethical reasoning we have conducted a survey on 50 auditors and 50 accounting students. This was followed up by three in-depth interviews with three auditors who participated in the survey.</p><p>Theoretical framework: The theory is divided into three major areas; ethics in business, ethics in auditing and ethical reasoning in decisionmaking. The theory starts with a wider perspective to end with the theory concerning the main problem.</p><p>Empirical findings: The results from the survey and the interviews are presented in an empirical discussion.</p><p>Conclusion: The conclusions that can be drawn from this study are that auditors posses a high level of ethical reasoning in their decision- making. Auditors also have a higher ethical reasoning than accounting students when facing ethical dilemmas. Another conclusion is that students need more ethics education before entering the auditing profession, since ethics is what the profession is all about.</p>

Personal knowledge was disclosed amongst a group of experienced registered nurses in relation to feeding severely ill patients with cancer and dementia (I,II,III), communicating with severely demented patients (IV,V), and receiving group supervision (VI). Principled ethics did not seem an adequate model for describing the ethical reasoning of experienced RNs. For the twenty RNs working in oncological care the question of whether or not to accept active euthanasia was the most urgent. The twenty RNs working in dementia care emphasized the difficulty they had in understanding the meaning of communicative cues in severely demented patients. Both groups of nurses saw themselves as advocates for their patients and seemed to reason mainly in accordance with the Golden Rule. Through a phenomenological hermeneutic analysis of video recordings of two RNs' interaction with each of four severely demented patients, it was possible to interpret the patients' vague and unclear communicative cues. But observations based on an assessment of facial muscle movements showed that it was very difficult (the FACS). Group supervision based on a narrative framework was carried out in order to support nurses working in dementia care. Interviews with the fifteen RNs showed that they experienced recognition and reassurance of worth, an increased repertoire of actions, gained new perspectives, an increased awareness of their professional role, and interdependence. It is proposed that the care of severely ill patients can be improved by the use of a narrative approach both as regards understanding patients and encouraging RNs to develop their clinical knowledge through reflecting on their own and their coworkers' narrations about care. / <p>Diss. (sammanfattning) Umeå : Umeå universitet, 1993, härtill 6 uppsatser.</p> / digitalisering@umu

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The focus for this study was ethical reasoning among baccalaureate female nursing students. This descriptive and correlational study examined the ethical reasoning of freshmen and senior students at a large southwestern university for women. The research instrument used was the Defining Issues Test developed by Rest. The senior nursing students differed significantly (p < ,05) from the freshmen nursing students in ethical reasoning. However, nursing majors did not differ significantly from the non-nursing majors. A multiple regression analysis was performed that identified two factors associated with ethical reasoning (viz., age and GPA), The correlation coefficients were r= .377 for age and P_ score and r= .315 for GPA and P score. Older students were found to be significantly more advanced in ethical reasoning than were younger students. Students with higher GPAs used principled reasoning significantly more often than did students with lower GPAs. Of interest are the findings related to demographic characteristics, ethnicity, and religious preference. The sample was predominantly white, but a significant difference in use of principled reasoning between whites and non-whites was found. In the sample, whites used ethical reasoning more often than did non-whites. The students in the sample who labeled themselves as Baptists were significantly different from Traditional Christians (Methodists, Episcopalians, Presbyterians, Lutherans, and members of the Church of Christ) and Other Christians (all others, excluding Baptists, Catholics, and the Traditional Christians). The Baptist group used principled reasoning less often than did the other two groups of Christians. The Catholics were not significantly different from the Baptist, Traditional Christian, or Other Christian groups. The results are ambiguous and may reflect only a conservative philosophy or a conservative theological ideology rather than cognitive processing.