Narrowing the Judgment-Action Gap: An Integrated Framework to Teach Soft Skills and Ethics

• In Event: Teaching, Learning, and Curriculum

Abstract

The purpose of this paper is to introduce an integrated framework that develops students’ soft skills and ethical reasoning as a means to increase their self-efficacy and moral courage. Accounting professionals continue to demand more soft skills and ethical reasoning development in students. However, some academics point to the lackluster results from traditional ethics education as reason to refocus accounting curriculum on technical competencies. We believe a shortcoming of current ethics education is that it traditionally focuses on theory, principles, and the identification of a correct ethical decision, but fails to include teaching the soft skills needed to improve self-efficacy and moral courage. Self-efficacy and moral courage are required for a student to move from ethical judgement to ethical action, such as challenging unethical behavior. In our exercise, students are provided a framework for understanding and developing soft skills. They are then introduced to ethical issues in financial accounting, tax, and auditing and are required to use these soft skills to challenge a superior’s unethical action. By integrating soft skills and ethics education, this exercise requires students to move from ethical judgement to ethical action. Student feedback from this exercise was overwhelmingly positive, and results indicate significant increases in students’ ethical reasoning, self-efficacy, and confidence (an important component of moral courage). Given concerns about investing valuable contact hours for soft skills education, the exercise is designed to be implemented fully through online instruction and collaboration.

Authors

• Trevor England, Sam Houston State University

• Leslie Helen Blix, Sam Houston State University

• Linda Carrington, Sam Houston State University

• Katie Harris, Sam Houston State University