Self-directed Philosophy: A model for ethics in accounting education

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Abstract

Abstract: This conceptual paper describes a Reflective Ethical Decision Model (REDM), which uses the underpinnings of philosophical humanism in collaboration with self-directed learning to help students determine and design their own personal model construct of ethical values. This model analyzes the necessary ingredients for applying ethics in accounting and business education and offers a hands-on pedagogical approach to the ethics curriculum. It is an illustration that students and teachers can use to reflect on personal orientations to ethical behavior and lifelong values. The rationale for proffering such an approach is the notion that the “operational orientations” that guide human behavior are not fully developed until early adulthood. This concept is also applicable in professional training and development as a move towards improving ethical decision-making constructs in organizations. The idea is to evoke the personal ethics each of us has, not to promote more avenues to extend the fallacy surrounding “business ethics.” The author hopes this model concept will encourage future research about ethical decision-making as a result of any critique that may arise from this endeavor.

Key words: Ethics, philosophy, self-directed learning, reflective decision
model

Author

• Sandria S Stephenson, Southern Polytechnic State University