Action Research into Business Conduct: Application of Online Assessment Tools to Measure the Effectiveness of Ethical Instruction

• In Event: Data Analysis and Information Systems

Abstract

Ethical awareness of accounting students has been an ongoing area of concern for educators for decades, but there are few tools available to assist in evaluating the efficacy of ethics instruction. This manuscript describes an online ethical assessment instrument (Action Research into Business Conduct, or ARBC), available at no cost, designed to support such evaluation, and to permit longitudinal assessment of changes in ethical perceptions. Such an assessment can support action research instructional methods to focus ethical instruction on areas of concern, and to monitor the effectiveness of ethical instruction. An example is provided of the application of the ARBC instrument in a public university setting, together with suggestions for use of the instrument in assurance of learning efforts.

Authors

• William Black, University of North Georgia

• Barbara S White, University of West Florida - Pensacola