Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy

Autor/inn/en	Kidwell, Linda A.; Fisher, Dann G.; Braun, Robert L.; Swanson, Diane L.
Titel	Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy
Quelle	In: Accounting Education, 22 (2013) 1, S.44-65 (22 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2012.698478
Schlagwörter	Taxonomy; Ethics; Ethical Instruction; Accounting; Educational Objectives; Governance; Corporations; Decision Making; Student Evaluation; Evaluation Methods; Moral Development; Higher Education + Suchen Sie Ihr Suchwort? Taxonomie; Ethik; Ethics instruction; Teaching of ethics; Ethikunterricht; Abrechnung; Buchführung; Buchhaltung; Educational objective; Bildungsziel; Erziehungsziel; Education; Educational policy; Financing; Steuerung; Bildung; Erziehung; Bildungspolitik; Finanzierung; Unternehmen; Decision-making; Entscheidungsfindung; Schulnote; Studentische Bewertung; Moralische Entwicklung; Hochschulbildung; Hochschulsystem; Hochschulwesen
Abstract	The purpose of our article is to offer a set of core knowledge learning objectives for accounting ethics education. Using Bloom's taxonomy of educational objectives, we develop learning objectives in six content areas: codes of ethical conduct, corporate governance, the accounting profession, moral development, classical ethics theories, and decision models. We believe that defining core knowledge is important for two reasons. First, many accounting educators continue to debate whether ethics can be taught, apparently unaware that a common body of ethics knowledge exists. This knowledge needs to be imparted before higher-level classroom discussions can ensue. Second, we believe agreement on learning objectives is necessary for the development of meaningful assessment tools. Students should be able to demonstrate ethics knowledge, and accounting educators should be held accountable for whether or not students are learning. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01