Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…

Reviews the Defining Issues Test studies (n=172) to investigate the moral development of undergraduate college students. Provides an organizational framework for analyzing educational contexts in higher education. Suggests that there are dramatic gains in moral judgment development and changes in moral reasoning during the college years. (CAJ)

Empirically weighted scores for Rest's Defining Issues Test were found to be more reliable than the simple sum of scores theoretically weighted sum, or Rest's p scores. They also had slightly higher correlations with Kohlberg's interview scores. Empirically weighted scores also showed more significant change in two longitudinal studies. (CTM)

The Ethical Reasoning Inventory (ERI) is an objective test derived from Kohlberg's Moral Judgment Interview. It correlated higher with Kohlberg , and has higher internal consistency than the Defining Issues Test and the Moral Judgment Scale. (CP)

The document discusses the nature of moral judgment, reviews previous studies which link higher education to moral judgment, and presents results of a longitudinal study comparing college and non-college subjects. This project report from the Higher Education and Cognitive-Social Development Project at the University of Minnesota is presented in…