This study aimed to develop a valid and reliable measurement tool to enhance ethical evaluation literature. The tool consists of two subscales named "Bases of ethical evaluation," and "Grounds of ethical evaluation." In order to determine the factor structure of the scales, both exploratory and confirmatory factor analyses were…

The purpose of our article is to offer a set of core knowledge learning objectives for accounting ethics education. Using Bloom's taxonomy of educational objectives, we develop learning objectives in six content areas: codes of ethical conduct, corporate governance, the accounting profession, moral development, classical ethics theories, and…

The purpose of this article is to explain how a means/ends test can be adapted for the school environment. Public school officials can use a means/ends test to document an analysis of whether dress-code policies will be effective in diminishing risks to the health, safety, or morality of the school population. Elements of policy evaluation--ends,…

Moral development is viewed as a matter of progression in the cognitive reasoning and rationale underlying choices and judgments. Traditionally, retrospective reports of rationales have been used to measure moral development levels, resulting in unreliable information. Information Integration Theory attempts to assess individual differences in…

Four experiential learning programs that are in the early stages of development are described. The report from the Consortium of the California State University and Colleges details the efforts of a traditional, decentralized system to introduce flexibility into the use of examinations for crediting prior learning. A description of a large,…