Moral Development of Accounting Bachelor's in Brazil: Evaluation by Multidimensional Ethics Scale

2010 ◽  
Author(s):  
Jose Alves Dantas ◽  
Paulo Roberto B. Lustosa ◽  
Bruno V. Ramos Fernandes ◽  
José Dionísio Gomes da Silva
1996 ◽  
Vol 6 (4) ◽  
pp. 493-515 ◽  
Author(s):  
Donald P. Robin ◽  
Gus Gordon ◽  
Charles Jordan ◽  
R. Eric Reidenbach

AbstractThe substantial work on cognitive moral development (CMD) by Lawrence Kohlberg and James Rest popularized the use of this construct in the literature on business ethics. This construct has been prominently used in models attempting to explain ethical/unethical behavior in management, marketing, and accounting, even though Kohlberg did not intend for the construct to be used in that manner. As a predictor of behavior, CMD has been attacked on the theoretical level, and its empirical performance has been weak. This article uses another established construct, which seems to satisfy the central criticisms of CMD, as a means of testing those complaints. The comparative multidimensional ethics scale (MES) substantially outperforms CMD, operationalized using Rest's Defining Issues Test, in every test. These results seem to suggest that other options perform better than CMD when the purpose is to model ethical/unethical behavior or even ethical judgment.


1913 ◽  
Vol 6 (5) ◽  
pp. 396-402
Author(s):  
R. B. von Kleinsmid
Keyword(s):  

1995 ◽  
Vol 40 (8) ◽  
pp. 809-810
Author(s):  
Terri Gullickson
Keyword(s):  

1987 ◽  
Vol 32 (6) ◽  
pp. 555-556
Author(s):  
Marcia Mentkowski
Keyword(s):  

2011 ◽  
Author(s):  
Landon Ranck ◽  
Faith Clasby ◽  
Tor Ekstrom ◽  
Rebecca Ross ◽  
Claire Lawes ◽  
...  
Keyword(s):  

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