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A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students (open access)

A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students

Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior …
Date: April 1998
Creator: Koeplin, John P. (John Peter)
Object Type: Thesis or Dissertation
System: The UNT Digital Library
The Western Outlook (San Francisco and Oakland, Calif.), Vol. 34, No. 28, Ed. 1 Saturday, April 14, 1928 (open access)

The Western Outlook (San Francisco and Oakland, Calif.), Vol. 34, No. 28, Ed. 1 Saturday, April 14, 1928

Weekly African-American newspaper published in Oakland, California that includes local, state and national news along with extensive advertising.
Date: April 14, 1928
Creator: Wysinger, J. E. & Derrick, J. Lincoln
Object Type: Newspaper
System: The Portal to Texas History
The Western Outlook (San Francisco and Oakland, Calif.), Vol. 34, No. 30, Ed. 1 Saturday, April 28, 1928 (open access)

The Western Outlook (San Francisco and Oakland, Calif.), Vol. 34, No. 30, Ed. 1 Saturday, April 28, 1928

Weekly African-American newspaper published in Oakland, California that includes local, state and national news along with extensive advertising.
Date: April 28, 1928
Creator: Wysinger, J. E. & Derrick, J. Lincoln
Object Type: Newspaper
System: The Portal to Texas History
The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 21, No. 28, Ed. 1 Saturday, April 3, 1915 (open access)

The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 21, No. 28, Ed. 1 Saturday, April 3, 1915

Weekly African-American newspaper published in Oakland, California that includes local, state and national news along with extensive advertising.
Date: April 3, 1915
Creator: Francis, Joseph S. & Derrick, J. Lincoln
Object Type: Newspaper
System: The Portal to Texas History
The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 21, No. 29, Ed. 1 Saturday, April 10, 1915 (open access)

The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 21, No. 29, Ed. 1 Saturday, April 10, 1915

Weekly African-American newspaper published in Oakland, California that includes local, state and national news along with extensive advertising.
Date: April 10, 1915
Creator: Francis, Joseph S. & Derrick, J. Lincoln
Object Type: Newspaper
System: The Portal to Texas History
The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 21, No. 30, Ed. 1 Saturday, April 17, 1915 (open access)

The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 21, No. 30, Ed. 1 Saturday, April 17, 1915

Weekly African-American newspaper published in Oakland, California that includes local, state and national news along with extensive advertising.
Date: April 17, 1915
Creator: Francis, Joseph S. & Derrick, J. Lincoln
Object Type: Newspaper
System: The Portal to Texas History
The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 21, No. 31, Ed. 1 Saturday, April 24, 1915 (open access)

The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 21, No. 31, Ed. 1 Saturday, April 24, 1915

Weekly African-American newspaper published in Oakland, California that includes local, state and national news along with extensive advertising.
Date: April 24, 1915
Creator: Francis, Joseph S. & Derrick, J. Lincoln
Object Type: Newspaper
System: The Portal to Texas History
The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 28, No. 32, Ed. 1 Saturday, April 22, 1922 (open access)

The Western Outlook. (San Francisco, Oakland and Los Angeles, Calif.), Vol. 28, No. 32, Ed. 1 Saturday, April 22, 1922

Weekly African-American newspaper published in Oakland, California that includes local, state and national news along with extensive advertising.
Date: April 22, 1922
Creator: Wysinger, J. E. & Derrick, J. Lincoln
Object Type: Newspaper
System: The Portal to Texas History