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Peer-to-Peer Implementation of an Action-Oriented Ethics Framework in the Introductory Accounting Sequence

Advances in Accounting Education: Teaching and Curriculum Innovations

ISBN: 978-1-78560-970-1, eISBN: 978-1-78560-969-5

Publication date: 6 September 2016

Abstract

Purpose

We present a peer-to-peer teaching approach designed to prepare introductory accounting students to address ethical challenges they will face in the workplace. We describe the motivation, processes, and resources used, introduce an effectiveness measure and discuss refinements so that other universities may adopt the innovation.

Design/methodology/approach

Upper division Beta Alpha Psi (BAP) accounting honor society members, with faculty guidance, create and deliver workshops in the 200-level introductory accounting sequence using the Giving Voice to Values (GVV) curriculum. GVV provides tools to move from recognition to action when confronted with a values conflict. The BAP members had completed the GVV exercises and casework in their upper division accounting courses. Now as peer coaches, they guide sophomore-level business students through the GVV curriculum to prepare them to act on their values when challenged.

Findings

Post-training perceptions express consistent beliefs that the introductory accounting students’ skills and abilities had improved with the training. Additionally, introductory accounting students’ descriptions of how they would address values conflicts based on what they learned in the training reflects development of personalized specific approaches.

Social implications

GVV provides students with an action-based ethics toolkit to build upon as they move forward academically and professionally. The peer-to-peer innovation builds stronger mentor and mentee ties and introduces the business program’s ethical culture to sophomore-level business students.

Originality/value

The innovation won the 2014 Beta Alpha Psi Ethics Award sponsored by Grant Thornton and reflects the first use of a peer-to-peer approach with GVV in a university setting.

Keywords

Acknowledgements

Acknowledgment

The authors wish to acknowledge and thank Mary Gentile, PhD, the creator of Giving Voice to Values for her support and materials, Ben Shaw, PhD for access to his pre- and post-ethical development survey, and Keith Brub and Micah Elliott who served as the initial student leads in organizing the workshops and also spent many hours creating the submission for the 2014 Beta Alpha Psi Ethics Award sponsored by Grant Thornton. The authors thank Beta Alpha Psi and Grant Thornton for this recognition.

Citation

Cote, J. and Latham, C.K. (2016), "Peer-to-Peer Implementation of an Action-Oriented Ethics Framework in the Introductory Accounting Sequence", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 19), Emerald Group Publishing Limited, Leeds, pp. 89-123. https://doi.org/10.1108/S1085-462220160000019004

Publisher

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Emerald Group Publishing Limited

Copyright © 2016 Emerald Group Publishing Limited