تأثیر آموزش اخلاق بر توسعه حساسیت اخلاقی دانشجویان مقطع کارشناسی: یک مطالعه اکتشافی در آنگولا
Abstract: Over the last two decades, corporate financial scandals across the world have ignited debates about accounting students’ preparedness to identify and deal with ethical dilemmas as future professionals. In the literature, earlier studies produced mixed results regarding the effect of ethics education on students’ ethical behavior. This study explored the status quo of ethics education for business majors in Angola (Africa) to gain a better understanding of whether ethics coursework influences the ethical sensitivity level of accounting students. By comparing the new index (N2 score) of the Defining Issues Test (DIT-2; Rest & Narvaez, 1998) of accounting juniors from Agostinho Neto University (ANU) who have not had any exposure to ethics education and management juniors from Oscar Ribas University (ORU) who had completed professional ethics and deontology coursework, the result of this study suggests that there is no clear and direct relationship between ethics education and ethical sensitivity. Nevertheless, the study provides valuable insight into the status quo of ethics education for accounting major programs in Angola and, argues that the development of moral reasoning and ethical awareness depends not on the effectiveness of the methods used for teaching ethics only; rather, it also depends on the nurture of a set of moral and ethical values resulting from a symbiosis of childhood, family and religious education and cultural background of the individual. However, this study underlines and provides a deep understanding about the importance and imperative need of carrying out further studies into accounting students’ ethical sensitivity not only in Angola, but in other African countries as well.
Keywords: Code of conduct,Corporate accounting fraud,Ethical failures,Integrity and morality,Moral and ethical awareness, Professional accountants