The Use of Short Role-Plays for an Ethics Intervention in University Auditing Courses

Autor/inn/en	Taplin, Ross; Singh, Abhijeet; Kerr, Rosemary; Lee, Alina
Titel	The Use of Short Role-Plays for an Ethics Intervention in University Auditing Courses
Quelle	In: Accounting Education, 27 (2018) 4, S.383-402 (20 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2018.1475244
Schlagwörter	Accounting; Role Playing; Teaching Methods; Experiential Learning; Ethics; Critical Thinking; Financial Audits; Student Attitudes; English (Second Language); Second Language Learning; Consciousness Raising; Undergraduate Students; Foreign Countries; Australia + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Rollenspiel; Teaching method; Lehrmethode; Unterrichtsmethode; Experiental learning; Erfahrungsorientiertes Lernen; Ethik; Kritisches Denken; Schülerverhalten; English as second language; English; Second Language; Englisch als Zweitsprache; Zweitsprachenerwerb; Bewusstseinsbildung; Ausland; Australien
Abstract	This paper reports how short 10-minute role-plays can be used as an effective tool for ethics education within university auditing classes. A mixed method approach elicited student perceptions of role-plays in developing ethical awareness. While many students self-reported difficulty in recognising and dealing with the ethical dilemmas appropriately, most agreed role-plays helped them to prepare for dealing with these issues in the workplace. This was especially the case for students with English as an additional language. Students reported the role-play ethical dilemmas raised their awareness of the need to protect their professional independence. Students commented that they had a better understanding of the importance of the professional code of conduct and the code of ethics. Role-plays are a simple experiential learning approach that helps students to recognise ethical dilemmas, explore strategies to deal with such dilemmas in a safe environment, and practice listening and questioning skills to obtain information. Short role-plays can offer critical thinking opportunities that are more relevant to the student's personal experience than case studies of historical ethical breaches. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01