Accountants' cognitive styles and ethical reasoning: A comparison across 15 years

By Mohammad J. Abdolmohammadi, Jane Fedorowicz, and Ophera Davis

Journal of Accounting Education, Volume 27, Issue 4

2009

Setting: Ethical Reasoning

Activity Type: Case

Level:
  • Advanced

Course:
  • Ethics

Ignatian Pedagogy Element:
  • Experience
  • Reflection

This study provides evidence that the cognitive make-up of accountants is associated with lower levels of ethical reasoning (as measured by the DIT) than other cognitive styles.