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 …

Article exploring the hypothesis that near-death experiencers (NDErs) assign the meaning of the NDE by using causal (effect) and semantic (affect) attributions. To test this hypothesis, 32 spontaneous verbal accounts of NDEs were analyzed.

Article reporting the results of a pilot study exploring similarities between the phenomenology of post-death awareness reported by regressed subjects and the phenomenology of near-death experiences (NDE), as far as the therapeutic modality normally accommodates post-death phenomena. Similarities and differences between NDEs and post-death regression phenomena suggest new avenues of research.

Article discussing veridical evidence of a physically transcendent source of consciousness, which comes from both extremes of the life span when central nervous system functioning is compromised, suggesting that some form of personhood can exist independently of known cellular processes associated with the body.

Article discussing the overlap between shamanism and near-death experiences (NDEs) and suggesting that the study of shamanism would be helpful in more fully understanding this phenomena and beginning the development of an applied methodology. Although it may be difficult to verify subjective accounts of NDEs and shamanic journeys, from a clinical standpoint it may not be necessary to do so in order to develop a technique that passes the test of scientific scrutiny.

Article reviewing six studies of a basic component of the near-death experience (NDE), the out-of body experience (OBE).