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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)
System: The UNT Digital Library
Adult Christian Education for Baby Boomers: a Descriptive Case Study of Three American Churches (open access)

Adult Christian Education for Baby Boomers: a Descriptive Case Study of Three American Churches

American churches seeking to assimilate baby boomers are struggling to meet the adult educational needs of this group. To determine what models of church-based adult education are used to meet the educational needs of this group, three large, growing American churches known for attracting boomers were identified as sites for research. A qualitative case study research design was used and results were compared using cross-case analysis. Initial data collection included a three-day visit at each church. Data were collected in three phases: Phase One consisted of personal interviews with staff and lay leaders; Phase Two focused on observation of adult education events which took place during the visitation period; Phase Three involved gathering materials that described adult education programs. To optimize the reliability and accuracy of the findings data were subjected to examination by peers, collection methods were applied consistently in each research phase, follow-up contacts were made with each church to verify observations and findings, and case records were created for each site. Eleven categories were selected and the data were presented by category. Within each category, data were delineated and organized into three areas: trends among the churches, noteworthy comments about individual programs, and comparison to the literature …
Date: August 1994
Creator: Donahue, William P. (William Paul)
System: The UNT Digital Library