The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

This paper indicates how, in the two areas of (1) habit and reason and (2) affective and cognitive, Kohlberg's theory of cognitive moral development may be expanded to include the conceptualizations necessary for any visable moral developmental theory. (MM)

An experiment designed to study the relationship between moral behavior and level of moral development is described. Subjects in the experiment were faced with the choice of either remaining uninvolved observers or intervening to help another student. Their choice was affected by the presence of an authority figure which discouraged any…

The major premise of the three essays in this booklet is that moral education in the schools is and will become even more explicit and direct. Another premise is that only through education do people become moral; ethical behavior arises neither from psychological predetermination nor from instinct. New approaches to moral education are necessary…