Teaching strategies in accounting ethics: a students’ assessment of preferred teaching styles

Abstract

Accounting ethics training is pivotal for future accountants; hence, the rationale for its inclusion in the curriculum of accounting undergraduates. Different teaching methods which may either be passive or active are adopted in teaching accounting ethics. Students are not usually required to assess the most effective teaching methods that help them make better ethical decisions. This study assesses the students’ preferences of teaching methods that aid their ethical decision-making process. The opinions of a cohort comprising 245 accounting undergraduates enrolled in an accounting ethics class were examined after being taught an accounting ethics module using both active and passive teaching strategies. The students were required to rank their preferences of the various teaching methods adopted during the ethics instruction. The results revealed that active teaching strategies ranked better which implies that the students preferred the active teaching strategies to the passive ones. Educators should, therefore, ensure that active learning strategies are adopted in teaching ethics because they provide the best medium for communicating ethical instructions and enhancing ethical decision-making.

Keywords

• accounting ethics
• teaching methods
• ethical decision making
• active teaching methods
• passive teaching methods