HCBE Faculty Articles

Developing learning objectives for accounting ethics using Bloom's taxonomy

ORCID

Linda Kidwell 0000-0002-5577-4105-7295

Document Type

Article

Publication Title

Accounting Education

ISSN

0963-9284

Publication Date

2013

Abstract/Excerpt

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.

DOI

https://doi.org/10.1080/09639284.2012.698478

Volume

22

Issue

1

First Page

44

Last Page

66

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