Enhancing Accounting Ethics Instruction Through the Use of Business Narrative and Reflective Journaling

• In Event: Teaching Learning and Curriculum I

Abstract

The use of educational novels has become an increasingly popular teaching strategy for engaging students in technical subjects and fostering critical thinking. The purpose of this research was to assess the value of using a pedagogical novel as a supplement to a course in accounting ethics and professional responsibilities. Along with a traditional textbook, students were asked to read a full-length forensic accounting novel and write several reflective journal entries regarding ethical dilemmas faced by the major characters. At the end of the course, students were surveyed on the effectiveness of the assignment and their journaling experience. Results from a two year trial (2012-2013) indicate that students believed the semester-long exercise did encourage ethical thinking, foster course engagement, and increase understanding of the role of the accounting profession. Nevertheless, students felt that simply reading the teaching novel by itself did not increase their interest in the study of accounting ethics, nor did weekly writing practice through journaling increase their confidence in writing ability. Even so, preliminary results indicate that the majority (81.8%) recommended that educational novels be used as a teaching aid in future coursework. The study is a work in progress. Additional sections to be added to the research will include a detailed analysis of the data set, an examination of lessons learned, and finally recommendations for improving the assignment.

Authors

• Christopher Gil Jones, Cal State University - Northridge

• Kiren Dosanjh, Cal State University - Northridge