Recent attention to accountants’ ethics in the news, in professional practice, and by academia leads to questions about the ethical and cognitive characterization of students selecting accounting careers. We employ the Myers/Briggs Type Indicator (MBTI) for assessing cognitive styles, and the Defining Issues Test (DIT) for assessing ethical reasoning to study differences between two groups of a...

This workshop will be conducted by members of the Exploring Ethical Decision-making in Engineering (E3) Team. The workshop will be an interactive exploration of the meaning of “ethical development” for engineering students. We will introduce participants to a variety of teaching strategies and co-curricular activities that may enhance a students’ ethical development as identified through the Su...

Although ethical decision making is a key concern of organizations, the impacts of IT on ethical discourse is an underexplored topic. The laboratory experiment reported in this paper examines the impacts of the use of group support systems (GSSs) on moral discourse. Drawing upon Toulmin’s (1958) model of argumentation and Kohlberg’s (1976) framework of stages of moral reasoning, we used the tec...

At present, the field of media studies is faced with rapidly changing norms and constant technological advancements. Corporations dominate Western society, as their messages bombard public and private life, making it easy to get lost amidst our obsession with brands and commodities. However, as we find ourselves struggling in an era where money is paramount and image is everything, the importan...

There is a new method for teaching moral reasoning, and it does not require a traditional classroom. The Ethics Bowl began in 1993 when Professor Robert Ladenson organized a competition in which several teams debated resolutions to moral dilemmas. This first event, held at the Illinois Institute of Technology, was a success due to the fact that students not only achieved a deep and nuanced unde...

Recently, many critics have argued that disgust is a morally harmful emotion, and that it should play no role in our moral and legal reasoning. Here we defend disgust as a morally beneficial moral capacity. We believe that a variety of liberal norms have been inappropriately imported into both moral psychology and ethical studies of disgust: disgust has been associated with conservative authors...

In this paper, we investigate the use of high-level action languages for representing and reasoning about ethical responsibility in goal specification domains. First, we present a simplified Event Calculus formulated as a logic program under the stable model semantics in order to represent situations within Answer Set Programming. Second, we introduce a model of causality that allows us to use ...

Ethics is important in organizational life, and business organizations devote a great deal of time, attention, and money to ethics training (Carroll & Buchholtz, 2003). Ethics, however, is not always a “cut and dried” issue with clear demarcation lines between “ethical” and “unethical” conduct. Therefore, part of the purpose of ethics training is (or should be) to provide individuals with tools...

The question of whether AI can or should be afforded moral agency or patiency is not one amenable to simple discovery or reasoning, because we as societies are constantly constructing our artefacts, including our ethical systems. Here I briefly examine the origins and nature of ethical systems in a variety of species, then propose a definition of morality that facilitates the debate concerning ...

Differences across fields and experience levels are frequently considered in discussions of ethical decision-making and ethical behavior. In the present study, doctoral students in the health, biological, and social sciences completed measures of ethical decision-making. The effects of field and level of experience with respect to ethical decision-making, metacognitive reasoning strategies, soc...