Journal of Business Ethics 84 (2):259-275 (2009)

Abstract
We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U. S. We found no significant correlations between accounting students' principled reasoning about Thome's ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our results suggest that reflective thinking and moral reasoning represent separate dimensions of cognitive process which develop at a different pace. Thus, a stand-alone course of ethics in accounting education is warranted since higher moral reasoning does not automatically follow from extended technical education and improved critical thinking skills
Keywords Philosophy   Quality of Life Research   Management/Business for Professionals   Economic Growth   Ethics
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DOI 10.1007/s10551-008-9707-2
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The Moral Judgement of the Child.Jean Piaget - 1933 - Philosophy 8 (31):373-374.
The Measurement of Moral Judgment.Anne Colby - 1987 - Cambridge University Press.

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