From Analysis to Action

The Evolution of Accounting Ethics Education

Steven Mintz, PhD

The overemphasis within accounting ethics education on developing ethical reasoning skills (the “why”) to analyze dilemmas may be failing to engage students in the action process (the “how”) because of the clinical nature of moral reasoning methods, such as utilitarianism, Kantian rights, and justice. What is needed is a hands-on approach that builds moral strength and leads to carrying through the analysis with ethical action. Accounting ethics education must evolve to focus more attention on developing skills to act on one's values when ethical conflicts or dilemmas exist in the workplace.