Surveys & Forms
BaylorBusiness

Baylor Business Ethics Class Survey

Thank you for participating in this survey.

1. Do you teach at a school in a state that requires a separate ethics class of all candidates for the CPA examination? Yes No Unknown

2. What is your level of professional training in the subject matter of ethics and professionalism?
semester hours of formal college courses, either undergraduate, graduate or post graduate

hours of continuing professional ethics coursework

3. On a scale of 1-10 (1 being least and 10 being most), score your enthusiasm for teaching this course.

4. Which of the following best describes your motivation for teaching this course?

Volunteered
Department chair persuaded me
Department chair pressured me
Department chair assigned the course to me without consultation

Other - please describe


5. How many semesters have you taught the Ethics course that was approved by the Texas State Board of Public Accounting?

Never I have yet to teach this course
1 or currently teaching this course
2-3
4-6
More than six semesters or quarters

6. Rule 511.58 of the Texas Administrative Code defines the courses that will be accepted by the Board that qualify for the 21 undergraduate hours required to sit for the CPA examination in Texas. That rule also specifies that the required course in ethics contain "ethical reasoning, integrity, objectivity, independence and other core values." We are interested in your feelings about this rule. Do you feel that the specificity of the ethics portion of rule 511.58 is:

Totally
Inappropriate

1



2
Inappropriate


3



4
Appropriate


5



6
Totally
Appropriate

7

Please explain your response:


7. If you have taught the course more than once, did you make any changes to the course after your first time teaching it? If so, what?

Text
Topical coverage
Teaching pedagogy

Other - please list


8. Rate Importance of topics in an Ethics Course for Accounting Students

In your opinion, how imperative is it that the following topics be covered in an ethics course that is taken by accounting students where 1 indicates that it is unnecessary to cover and 10 is it is absolutely mandatory to cover?

Integrity

1

2

3

4

5

6

7

8

9

10
Objectivity

1

2

3

4

5

6

7

8

9

10
Honesty

1

2

3

4

5

6

7

8

9

10
Independence

1

2

3

4

5

6

7

8

9

10

Protection of confidentiality


1

2

3

4

5

6

7

8

9

10

Impartiality


1

2

3

4

5

6

7

8

9

10

Autonomy


1

2

3

4

5

6

7

8

9

10

Self-determination


1

2

3

4

5

6

7

8

9

10

Ethical reasoning


1

2

3

4

5

6

7

8

9

10

Discretion


1

2

3

4

5

6

7

8

9

10

Environmentalism


1

2

3

4

5

6

7

8

9

10

Diversity


1

2

3

4

5

6

7

8

9

10
Justice

1

2

3

4

5

6

7

8

9

10
Caring and compassion

1

2

3

4

5

6

7

8

9

10
Self-sacrifice

1

2

3

4

5

6

7

8

9

10
Kindness

1

2

3

4

5

6

7

8

9

10
Human rights

1

2

3

4

5

6

7

8

9

10
Making correct choices under pressure

1

2

3

4

5

6

7

8

9

10
Philanthropy

1

2

3

4

5

6

7

8

9

10
Philosophical background of ethical theory

1

2

3

4

5

6

7

8

9

10
Stakeholder theory

1

2

3

4

5

6

7

8

9

10
Moral exemplars (e.g.., stories about people or entities that have exhibited outstanding moral behavior)

1

2

3

4

5

6

7

8

9

10
Professional SEC Independence Rules

1

2

3

4

5

6

7

8

9

10
Professional GAO Independence Rules

1

2

3

4

5

6

7

8

9

10
State Codes of Professional Conduct (if applicable)

1

2

3

4

5

6

7

8

9

10

AICPA Code of Professional Conduct


1

2

3

4

5

6

7

8

9

10

Business law


1

2

3

4

5

6

7

8

9

10

Moral development (e.g., Kohlberg)


1

2

3

4

5

6

7

8

9

10
Other topics (list)

9. Kohlberg developed a six stage model of moral development. 1) punishment-obedience orientation , 2) personal reward orientation, 3) good boy-nice girl orientation, 4) law and order orientation, 5) social contract orientation, 6) universal ethical principle orientation

Using Kohlberg's model, what do you believe is an appropriate level of moral development that students need to attain prior to entering the accounting profession?

Moral development

1

2

3

4

5

6

10. What, in your opinion, is the appropriate level of understanding that your students need with respect to each of these topics upon entry into the accounting profession? (0 = not necessary to have; 1 = definitional (recognizing terms and definitions); 2 = prompted application (when prompted, recognize the trait in a case study or apply in a hypothetical situation); 3 = internal application (appropriately exercising these traits in normal activities.)

Integrity


1

2

3

Objectivity


1

2

3

Honesty


1

2

3

Independence


1

2

3

Protection of confidentiality


1

2

3

Impartiality


1

2

3

Autonomy


1

2

3

Self-determination


1

2

3

Honor


1

2

3

Discretion


1

2

3

Other character traits (list)

11. What, in your opinion, is the appropriate threshold of knowledge of the following topics that is necessary prior to entry into the profession? (0 = no knowledge, 1 = recognition of terms, 2 = definitional or descriptive, 3 = prompted application, 4 = unprompted application)

Ethical reasoning


0

1

2

3

4

Philosophical background of ethical theory


0

1

2

3

4

Moral exemplars


0

1

2

3

4
Professional SEC Independence Rules

0

1

2

3

4
Professional GAO Independence Rules

0

1

2

3

4
State Codes of Professional Conduct (if applicable)

0

1

2

3

4

AICPA Code of Professional Conduct


0

1

2

3

4

Business Law


0

1

2

3

4


12. In a 3 unit course, please allocate the appropriate percentage of coverage among each of the following ten topics. If you wish to add additional topics, include them in your allocation.

Integrity

Objectivity

Independence

Protection of confidentiality

Ethical reasoning

Philosophical background of ethical theory

Moral exemplars
Professional regulations
Business law
Moral development (e.g., Kohlberg)

Other topics (list)



13. Are there any topics you will omit the next time you teach the course? If so, please list them.

14. What text resources are you currently using? (Please select all that apply, or type in your text(s) if what you are using isn't listed. For the purposes of this answer, please disregard any differences in edition between what is listed and what you use.)

Beauchamp, Tom L. & Norman E. Bowie. 2003. Ethical Theory and Business. Prentice Hall, 7th ed.
Boatright, John R. 2000. Ethics and the Conduct of Business. Prentice Hall, Third Edition.
Brooks, Leonard J. 2003. Business and Professional Ethics for Directors, Executives and Accountants. South-western College Publishers, 3rd ed.
Cheffers, Mark L. & Michael Pakaluk. 2005. A New Approach to Understanding Accounting Ethics, Allen David Press c/o Ives Group, Inc.
Duska, Ronald F. & Brenda Shay Duska. 2003. Accounting Ethics (Fundamentals of Business Ethics), Blackwell Publishers.
Ferrell, O. C., John Fraedrich & Linda Ferrell. 2004. Business Ethics: Ethical Decision Making and Cases. Houghton Mifflin
Guy, D.M, D.R. Carmichael & Linda A. Lach. 2003. Ethics for CPAs Meeting Expectations in Challenging Times. John Wiley.
Hartman, Laura P. 2004 Perspectives in Business Ethics 3rd ed., McGraw-Hill/Irwin.
Knapp, Michael C. 2003. Contemporary auditing: Real Issues and Cases. 5th ed. South-Western.
Louwers, Timothy, Robert Ramsay, David Sinason, Jerry Strauser. 2004. Auditing and Assurance Services. McGraw-Hill/Irwin.
Mintz, Steven M. 1996. Cases in Accounting Ethics and Professionalism. 3rd ed., McGraw-Hill.
Newton, Lisa H. & David P. Schmidt. 2003. Wake-up Calls: Classic Cases in Business Ethics, 2nd ed. South-Western.
Paul, Richard & Linda Elder. 2003. Miniature Guide to Understanding the Foundations of Ethical Reasoning. Foundation for Critical Thinking.
Post, James, Anne T. Lawrence, James Weber. 2003. Business and Society. 10th ed. Irwin McGraw-Hill
Richardson, John E. Annual Edition: Business Ethics, McGraw-Hill.
Skousen, K. Fred, Steven Glover & Douglas Prawitt. 2004. An Introduction to the SEC and Corporate Governance. South-western.
Stuart, Iris & Bruce Stuart. 2003. Ethics in the Post-Enron Age, South-western.
Toffler, Barbara L. & Jennifer Reingold. 2003. Final Accounting. Broadway.
Trevino, Linda K. & Katherine A. Nelson. 2006. Managing Business Ethics Wiley.
Other (please list)


15. How satisfied are you with the text materials for your course?

Very
Satisfied

1



2



3
Neutral


4



5



6
Very
Unsatisfied

7

Please explain:


16. What materials other than a text do you use?
Case studies Readings Web sites Electronic media

Other (please list)



17. Issues in Accounting Education devoted the entire February 2004 issue to Professionalism and Ethics in Accounting Education. Did you use any of the materials in that publication to prepare the syllabus for your course?
Yes No

18. If the answer to the previous question is yes, which articles, readings or case studies proved most useful to you?


19. In teaching ethics, what pedagogies have seemed to work best for you? Please rank each from 0 to 5, in order of your perception of their effectiveness. (0 = not effective, 5 = extremely effective)

Group case studies

0
1
2
3
4
5

Team presentations

0
1
2
3
4
5

Debates

0
1
2
3
4
5

Role Plays

0
1
2
3
4
5

Guest Presentations

0
1
2
3
4
5

Lectures

0
1
2
3
4
5

Individual case studies

0
1
2
3
4
5

Other (please describe)

20. Will you modify any teaching pedagogies the next time you teach the course?



21. What was the most effective single exercise (lesson, case, experience, etc.) in the course?

22. Requiring a separate ethics class for future CPA Examination candidates is a good idea.


Strongly
Disagree

Disagree

Neutral

Agree

Strongly Agree

23. What is the probability that the course you now teach will help prevent future unethical conduct on the part of those who take it?

0-20%
20-40%
40-60%
60-80%
80-100%

24. Please select the curriculum structure that is the best way to cover ethics for accounting students in a college curriculum.

separate course integration of ethics across the curriculum
both separate course and integration Other (describe below)

25. Please select from the following the most appropriate department in a university for teaching an ethics course to accounting students.

philosophy religion general business accounting
None of the above (please explain and tell what department you think is most appropriate)

26. In your opinion, how did your students' ethical decision making change as a result of taking your course?


Significant
Decrease

Slight
Decrease

No Change

Slight
Improvement


Significant
Improvement

27. What means have you employed to measure changes in students' ethical decision making? (Check all that apply.)

Examinations (topic knowledge)

Rest's (1979) Defining Issues Test (DIT)

Self-assessment (e.g., pre and post self assessment)
Thorne's (2000) Accounting Ethical Dilemma Instrument (AEDI)

Student journals

Comprehensive case

Peer-assessment
Course grade

Have not formally measured
Other (please describe)

28. How satisfied are you that your assessment techniques measure your students' ethical decision making? (0=not measured, 1 = not at all satisfied, 10 = extremely satisfied).

29. What has/have been the most challenging aspect/s of teaching an ethics course to accounting majors?

30. What has/have been the most rewarding aspect/s of teaching this ethics course?

31. Any suggestions for someone considering teaching in this area?

32. Other comments?

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