Article
Reflective Ethical Decision: A Model for Ethics in Accounting Education.
THE ACCOUNTING EDUCATORS’ JOURNAL
(2017)
Abstract
This conceptual paper describes a Reflective Ethical Decision Model (REDM), which uses the
underpinnings of philosophical humanism in collaboration with self-directed learning to help students
determine and design their own personal model construct of ethical values. This model analyzes the
necessary ingredients for applying ethics in accounting and business education and offers a hands-on
pedagogical approach to the ethics curriculum. It is an illustration students can use to reflect on personal
orientations toward ethical behavior and lifelong values. The rationale for proffering such an approach is
the notion that the operational orientations that guide human behavior are not fully developed until early
adulthood. This concept is also applicable in professional training and development as a move toward
improving ethical decision-making constructs in organizations. The idea is to evoke the personal ethics
each of us has, not to promote additional avenues to extend the fallacy surrounding business ethics. The
designer, and author, hopes this model concept will encourage future research about ethical decisionmaking
as a result of any critique that may arise from this endeavor.
Disciplines
Publication Date
Spring January 12, 2017
Citation Information
Dr. Sandria Stephenson. "Reflective Ethical Decision: A Model for Ethics in Accounting Education." THE ACCOUNTING EDUCATORS’ JOURNAL Vol. Volume Special Edition Iss. 2016 (2017) p. 11 - 37 ISSN: 1041-0392 Available at: http://works.bepress.com/sandria-stephenson/15/