ABSTRACT

This study examines whether an ethics intervention curriculum (EIC) influences the ethical awareness of undergraduate accounting students. The ethics intervention curriculum is designed to teach students about ethical behaviour in the workplace. An experiment using final year students at five faith-based private universities in Nigeria was conducted to identify changes in ethical awareness. A pre-test and post-test quasi-experimental design was conducted using ethical vignettes which were administered to both the treatment group and control group to observe for differences in their awareness. This study observed a significant difference in the ethical awareness of the students in the treatment group compared to those in the control group. The study concludes that the ethics intervention curriculum has a positive impact on the ethical awareness of the students. This study exemplifies how an ethics intervention can enhance undergraduate students’ awareness of ethical issues that may arise in the workplace.

摘要

本研究探讨道德干预课程 (EIC) 是否会影响本科会计专业学生的道德意识。道德干预课程旨在向学生教授工作场所的道德行为。对尼日利亚五所基于信仰的私立大学的最后一年学生进行了一项实验，以确定道德意识的变化。使用伦理小插曲进行了前测和后测准实验设计，这些小插曲被施用于治疗组和对照组，以观察他们的意识差异。本研究观察到，与对照组相比，治疗组学生的道德意识存在显着差异。研究得出结论，伦理干预课程对学生的伦理意识有积极影响。本研究举例说明了道德干预如何提高本科生对工作场所可能出现的道德问题的认识。