HCBE Faculty Articles
Title
Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy
Document Type
Article
Publication Date
2013
Publication Title
Accounting Education
ISSN or ISBN
1468-4489
Volume
22
Issue/Number
1
First Page
44
Last Page
66
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
10.1080/09639284.2012.698478
NSUWorks Citation
Kidwell, Linda; Fisher, Dann; Braun, Robert L.; and Swanson, Diane L., "Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy" (2013). HCBE Faculty Articles. 1091.
https://nsuworks.nova.edu/hcbe_facarticles/1091
