The Effectiveness of Ethics Training on the Development of Moral Judgement in Finance Students

Publication Type:
Journal Article
Citation:
Australasian Journal of Economics Education, 2016, 13 (2), pp. 1 - 31
Issue Date:
2016
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This paper reports on the effects of a freestanding ethics course in a university finance curriculum on the moral development of students. While a number of studies have examined the effects of such educational initiatives on business and accounting students, very few studies have focused on the finance discipline. A Modified Defining Issues Test (MDIT) was thus developed and used in a test-retest methodology to examine whether students in the Ethics in Finance course at the UTS Business School possessed enhanced moral development after taking the course. We find evidence of a statistically significant improvement in moral reasoning understood from a Kohlbergian perspective. This effect was, however, more pronounced in males than females with females beginning from a higher base of moral development and improving only slightly. While a number of suggestions are made for future research that might improve on the work reported in this paper, our results justify t
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