This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons (...) for developing a context-(and profession-) specific test, and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in (...) which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

The Defining Issues Test (DIT) has been widely used in psychological experiments to assess one’s developmental level of moral reasoning in terms of postconventional reasoning. However, there have been concerns regarding whether the tool is biased across people with different genders and political and religious views. To address the limitations, in the present study, I tested the validity of the brief version of the test, that is, the behavioral DIT, in terms of the measurement invariance and (...) differential item functioning (DIF). I could not find any significant non-invariance at the test level or any item demonstrating practically significant DIF at the item level. The findings indicate that neither the test nor any of its items showed a significant bias toward any particular group. As a result, the collected validity evidence supports the use of test scores across different groups, enabling researchers who intend to examine participants’ moral reasoning development across heterogeneous groups to draw conclusions based on the scores. (shrink)

Introduction The Defining Issues Test (DIT) aimed to measure one’s moral judgment development in terms of moral reasoning. The Neo-Kohlbergian approach, which is an elaboration of Kohlbergian theory, focuses on the continuous development of postconventional moral reasoning, which constitutes the theoretical basis of the DIT. However, very few studies have directly tested the internal structure of the DIT, which would indicate its construct validity. Objectives Using the DIT-2, a later revision of the DIT, we examined whether a (...) bi-factor model or 3-factor CFA model showed a better model fit. The Neo-Kohlbergian theory of moral judgment development, which constitutes the theoretical basis for the DIT-2, proposes that moral judgment development occurs continuously and that it can be better explained with a soft-stage model. Given these assertions, we assumed that the bi-factor model, which considers the Schema-General Moral Judgment (SGMJ), might be more consistent with Neo-Kohlbergian theory. Methods We analyzed a large dataset collected from undergraduate students. We performed confirmatory factor analysis (CFA) via weighted least squares. A 3-factor CFA based on the DIT-2 manual and a bi-factor model were compared for model fit. The three factors in the 3-factor CFA were labeled as moral development schemas in Neo-Kohlbergian theory (i.e., personal interests, maintaining norms, and postconventional schemas). The bi-factor model included the SGMJ in addition to the three factors. Results In general, the bi-factor model showed a better model fit compared with the 3-factor CFA model although both models reported acceptable model fit indices. Conclusion We found that the DIT-2 scale is a valid measure of the internal structure of moral reasoning development using both CFA and bi-factor models. In addition, we conclude that the soft-stage model, posited by the Neo-Kohlbergian approach to moral judgment development, can be better supported with the bi-factor model that was tested in the present study. (shrink)

We evaluated the reliability, validity, and differential item functioning (DIF) of a shorter version of the Defining Issues Test-1 (DIT-1), the behavioral DIT (bDIT), measuring the development of moral reasoning. 353 college students (81 males, 271 females, 1 not reported; age M = 18.64 years, SD = 1.20 years) who were taking introductory psychology classes at a public University in a suburb area in the Southern United States participated in the present study. First, we examined the reliability (...) of the bDIT using Cronbach’s α and its concurrent validity with the original DIT-1 using disattenuated correlation. Second, we compared the test duration between the two measures. Third, we tested the DIF of each question between males and females. Findings reported that first, the bDIT showed acceptable reliability and good concurrent validity. Second, the test duration could be significantly shortened by employing the bDIT. Third, DIF results indicated that the bDIT items did not favour any gender. Practical implications of the present study based on the reported findings are discussed. (shrink)

Differing findings exist on how Defining Issues Test (DIT) scores relate to intelligence. Further study is needed in order to address aspects of intellect not previously considered and to address how these relationships rival studies that have compared indices of intellect with constructs similar to DIT scores. In the present study, a sample of 117 participants completed the DIT and the Kaufman Adolescent and Adult Intelligence Test (KAIT), which assesses crystallised and fluid intelligence. Structural equation modelling (...) offered supporting evidence that these measurements represent separate sources of information. Statistically significant paths from KAIT crystallised indices to DIT scores were seen, though there was much overlap. Negligible paths were seen from KAIT fluid indices to DIT scores in the sample overall though this relationship strengthens when advanced moral judgement development is considered. Thus, the present study affirms the DIT's construct validity and illustrates how crystallised and fluid intellectual abilities pertain to DIT scores. (shrink)

Numerous researchers have investigated accounting students’ levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment :1–26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about (...) the applicability of the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables but not others. Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. (shrink)

Most ethics studies employing accounting subjects have utilized the Defining Issues Test, generally finding the moral judgment abilities of accounting students and accountants to be less advanced than those of the general population. This study assesses the validity of the DIT by examining whether an individual can achieve a higher moral judgment score on the DIT by responding from the role of a political liberal. Accounting undergraduates, defining themselves as liberal, moderate or conservative, completed the DIT (...) once from their own perspective and once from either an "extremely conservative" or "extremely liberal" perspective.The results indicate that DIT scores can be influenced by an aspect of political ideology not reflecting maturation in moral judgment. Subjects decreased their moral judgment scores when responding to the DIT dilemmas from a conservative perspective. Contrary to moral development theory, subjects were able to increase their moral judgment scores when responding from the perspective of a political liberal. These results imply that, given the generally conservative political orientation of the profession, the DIT may systematically understate the moral judgment abilities of accounting students and accountants. (shrink)

Some researchers interested in assessing moral reasoning among business practitioners or students have developed their own vignettes or scenarios set in business contexts, based on assumptions that the situations presented in the often-used Defining Issues Test (DIT) will somehow be inappropriate for these specific types of respondents. This paper is the first to examine in depth both the actual details contained in these business-oriented scenarios and empirical findings emerging from them. Among this paper’s conclusions are: (1) assumptions (...) underpinning the presumed superiority of business-oriented vignettes have yet to be tested; (2) the DIT possesses considerable advantages unavailable in alternative measures; (3) many business-oriented scenarios have underlying Dilemma themes that seem inherently ambiguous and thus of questionable relevance for assessing moral reasoning; (4) these scenarios have no obvious equivalent in the DIT and thus cannot definitively be placed under the umbrella of the latter’s demonstrated construct validity; and (5) meaningful empirical findings have not clearly emerged from investigations using business-oriented vignettes. In light of these conclusions, we recommend that investigators interested in moral reasoning advance knowledge in a coherent and unified way by using the DIT that seems entirely appropriate for use among respondents with business experience or training. Although alternative measures may have value for assessing ethical judgments, evidence of their validity as a measure of moral reasoning is lacking. (shrink)

The construct of Cognitive Moral Development (CMD) has drawn much attention in the study of business ethics for over two decades. The Defining Issues Test (DIT) has made a significant contribution to the literature as an easy-to-administer CMD instrument, and the Moral Judgment Test (MJT), an alternative scale, has also been used widely especially in Europe. The two scales differ in their approaches to measuring CMD, focusing on stage preference (DIT) and stage consistency (MJT), yet empirical (...) comparisons have been scarce. The present research empirically compares the two scales in terms of their correspondence with ethical ideology as a reference scale, and it demonstrates a clear distinction between the DIT and the MJT. Although they both aim to measure CMD, their dissimilar approaches lead to distinctly different implications. (shrink)

Measures of student ethical sensitivity and their increases help to answer questions such as whether accounting ethics should be taught at all. We investigate different sensitivity measures and alternatives to the well-established Defining Issues Test (DIT-2, Rest, J. R. et al. [1999, Postconventional Moral Thinking: A Neo-Kohlbergian Approach (Lawrence Erlbaum Associates, Mahwah, NJ]), frequently used to measure the effects of undergraduate accounting ethics education. Because the DIT measures cognitive development, which increases with age, the DIT scores for (...) younger accounting students are typically lower, have limited range, and are not likely to vary sufficiently with corresponding choices in ethical dilemmas. Since the DIT measures only the moral judgment component of ethical decision-making, we consider the multidimensional ethical scale (MES) to allow respondents to provide explanations for their moral and other judgments. The MES has been used to measure attitudes related to justice, utility, contractualism, egoism, and relativism. Unfortunately, the MES is not comparable in one-dimension to the DIT, and unlike the DIT, the MES has no theoretical or objective base. Therefore, we construct a comparable one-dimensional relative measure, a Composite MES Score, obtained from previous research on practicing accountants. We compare the reliability of this measure to the DIT in explaining the ethical choices of 54 specially chosen, somewhat homogeneous students, whose ages range from 18 to 19, and who are taking a second semester freshman accounting course at a private, religion-affiliated university. These particular students are relatively untrained in the formal use of questionable accounting choices. These students are less likely to recognize the dilemmas of the MES and are also less likely to demonstrate sufficient variation in their DIT scores, traditionally low for freshmen students. As freshmen, they are recent graduates of high school and more likely guided by other ethical influences including friends, family, or contractual obligations (some of the MES constructs) rather than higher cognitive development. This study confirms suspicions. We find the DIT scores do not vary sufficiently to explain the moral reasoning of freshmen. For eight dilemmas and 24 choices we find the DIT score correlates with only three choices, whereas the MES regression models have at least one significant construct for 23 out of 24 ethical choices. The Composite MES Score (a relative measure) also explains 23 out of 24 choices and is statistically related to the DIT in only one of the choices. Unlike the DIT, the Composite MES permits pretest and retesting with different dilemmas to evaluate changes in ethical sensitivity. These results argue for relative rather than absolute measures of sensitivity and guides beyond cognitive development (the DIT-score) to explain undergraduate student sensitivity. (shrink)

In this article, cluster analysis is used to explore the conflicting results reported when the Defining Issues Test is used to explain moral reasoning ability in business situations. Using a convenience sample, gender, age, work experience, and ethics training were examined to determine their impact on the level of moral reasoning ability as measured by the Defining Issues Test. Using the whole sample, a significant difference was found for average P scores reported for males (...) and females, but no significant differences were found based on age, work experience, and ethics training. However, the sample fell into distinct clusters that identified distinct male and female groupings. While females naturally fell into two distinct high- and low-moral reasoning ability clusters, male clusters were dominated more by work experience and ethics training. Clearly there are other factors mitigating the level of moral reasoning ability for males which require further exploration. The findings suggest that while the P score provides an initial point of comparison, the real benefit to the test is in exploring what is different for males and females in terms of training needs, and the impact of work experience on the moral reasoning ability, and most importantly, how to make ethics training enticing. Recommendations for future research are also discussed. (shrink)

We developed and tested a behavioral version of the Defining Issues Test-1 revised (DIT-1r), which is a measure of the development of moral judgment. We conducted a behavioral experiment using the behavioral Defining Issues Test (bDIT) to examine the relationship between participants’ moral developmental status, moral competence, and reaction time when making moral judgments. We found that when the judgments were made based on the preferred moral schema, the reaction time for moral judgments was (...) significantly moderated by the moral developmental status. In addition, as a participant becomes more confident with moral judgment, the participant differentiates the preferred versus other schemas better particularly when the participant’s abilities for moral judgment are more developed. (shrink)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a (...) business ethics course). The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students. (shrink)

The purpose of this study is to assess effects of STS(Science and Technology Studies) education in natural science colleges and engineering colleges. STS is an interdisciplinary study includes ethics, history, sociology, policy of science and technology; its main purpose is elaborating students' social perspectives on science and technology. In Korea, however, there is few studies related to STS education to improve its educational effects. Therefore, this study will do exploratory investigation effects of STS education in moral development and epistemological beliefs (...) from view point of educational psychology; moral development will be assessed by DIT(Defining Issues Test), and epistemological beliefs will be assessed by EBI(Epistemic Beliefs Inventory). The results show that, first, there was significant difference between growth in epistemological beliefs of students who attended STS course for semesters and who did not attend STS course at all or attended just once, second, students who attended historical-social based and interdisciplinary STS courses showed significantly grater growth in moral reasoning than students who attended non STS courses or field specified STS courses such as philosophy of science and technology, From the results of investigation, this study will propose some suggestions to improve STS education in Korea. (shrink)

The cognitive developmental theory of ethics suggests that there is a positive relationship between ethical reasoning and ethical behavior. In this study, we trained a sample of accounting and finance students in performing competitive stock trading in our state-of-the-art trading room. The subjects then performed trading of stocks under two experimental conditions: insider information, and no-insider information where significant performance-based financial awards were at stake. We also administered the Defining Issues Test (DIT). Ethical behavior, as the dependent (...) variable was measured in a binary scale: whether the subjects used insider information for trading of stocks or not. Ethical reasoning as measured by the DIT P-score indicated statistically significant effect on ethical behavior. The results have important implications for recruitment and training of professionals engaged in the use of financial markets for securities trading. (shrink)

The Moral Media provides readers with preliminary answers to questions about ethical thinking in a professional environment. Representing one of the first publications of journalists' and advertising practitioners' response to the Defining Issues Test (DIT), this book compares thinking about ethics by these two groups with the thinking of other professionals. This text is divided into three parts: *Part I includes chapters that explain the DIT and place it within the larger history of three fields: psychology, philosophy, (...) and mass communication. It also provides both a statistical (quantitative) and narrative (qualitative) analysis of journalists' responses to the DIT. *Part II adds to scholarship theory building in these three disciplines and makes changes in the DIT that adds an element of visual information processing to the test. *Part III explores the larger meaning of this effort overall and links the results to theory and practice in these three fields. The Moral Media pursues connections among various intellectual disciplines, between the academy and the profession of journalism, and among those who believe that what journalists do is essential. As a result, this book is appropriate for aspiring journalists; scholars in journalism and mass communication; psychologists, particularly those interested in human development and behavior; and philosophers. (shrink)

The Defining Issues Test 2 (DIT-2) and Engineering Ethical Reasoning Instrument (EERI) are designed to measure ethical reasoning of general (DIT-2) and engineering-student (EERI) populations. These tools—and the DIT-2 especially—have gained wide usage for assessing the ethical reasoning of undergraduate students. This paper reports on a research study in which the ethical reasoning of first-year undergraduate engineering students at multiple universities was assessed with both of these tools. In addition to these two instruments, students were also asked (...) to create personal concept maps of the phrase “ethical decision-making.” It was hypothesized that students whose instrument scores reflected more postconventional levels of moral development and more sophisticated ethical reasoning skills would likewise have richer, more detailed concept maps of ethical decision-making, reflecting their deeper levels of understanding of this topic and the complex of related concepts. In fact, there was no significant correlation between the instrument scores and concept map scoring, suggesting that the way first-year students _conceptualize_ ethical decision making does not predict the way they behave when _performing_ scenario-based ethical reasoning (perhaps more situated). This disparity indicates a need to more precisely quantify engineering ethical reasoning and decision making, if we wish to inform assessment outcomes using the results of such quantitative analyses. (shrink)

BackgroundMost medical schools in Japan have incorporated mandatory courses on medical ethics. To this date, however, there is no established means of evaluating medical ethics education in Japan. This study looks 1) To develop a brief, objective method of evaluation for moral sensitivity and reasoning; 2) To conduct a test battery for the PIT and the DIT on medical students who are either currently in school or who have recently graduated (residents); 3) To investigate changes in moral sensitivity and (...) reasoning between school years among medical students and residents.MethodsQuestionnaire survey: Two questionnaires were employed, the Problem Identification Test (PIT) for evaluation of moral sensitivity and a portion of the Defining Issues Test (DIT) for moral reasoning. Subjects consisted of 559 medical school students and 272 residents who recently graduated from the same medical school located in an urban area of Japan.ResultsPIT results showed an increase in moral sensitivity in 4th and 5th year students followed by a decrease in 6th year students and in residents. No change in moral development stage was observed. However, DIT results described a gradual rising shift in moral decision-making concerning euthanasia between school years. No valid correlation was observed between PIT and DIT questionnaires.ConclusionThis study's questionnaire survey, which incorporates both PIT and DIT, could be used as a brief and objective means of evaluating medical students' moral sensitivity and reasoning in Japan. (shrink)

This article presents findings from a series of research studies designed to identify classroom teaching practices that can enhance moral reasoning of undergraduate students in business foundational courses. The research, conducted over five semesters at a Midwestern university, resulted in the development of teaching methods and materials that can, when properly sequenced and integrated into undergraduate business courses, increase levels of student moral reasoning as measured by the revised version of the Defining Issues Test (DIT-2). Findings in (...) this research demonstrate that faculty members who are not specialists in business ethics can effect positive increases in student moral reasoning in non-ethics business courses. However, significant time and effort must be invested in case-based moral decision making, and grade incentives for students to engage the use of an ethical decision-making framework are required. (shrink)

This article presents findings from a series of research studies designed to identify classroom teaching practices that can enhance moral reasoning of undergraduate students in business foundational courses. The research, conducted over five semesters at a Midwestern university, resulted in the development of teaching methods and materials that can, when properly sequenced and integrated into undergraduate business courses, increase levels of student moral reasoning as measured by the revised version of the Defining Issues Test (DIT-2). Findings in (...) this research demonstrate that faculty members who are not specialists in business ethics can effect positive increases in student moral reasoning in non-ethics business courses. However, significant time and effort must be invested in case-based moral decision making, and grade incentives for students to engage the use of an ethical decision-making framework are required. (shrink)

When a person engages in a "game," that person may reason and behave in a manner that is inconsistent with non-game-situation moral reasoning. In this study we measured moral reasoning with the Defining Issues Test (DIT). We then engaged the students in a competitive game and collected accounts of their "reasoning" by having them explain their decisions with a forced choice inventory. The results indicate that there were significant inconsistencies in moral reasoning between non-game and game situations. (...) The implications of this for business ethics are discussed. (shrink)

Gains in moral judgement, as measured by the Defining Issues Test (DIT), correlate strongly with advancing education. Curricula that are strongly biblically based may not promote, and students with a strong fundamentalist orientation may not demonstrate, such moral growth. Students at an interdenominational, but very conservative seminary, completed the DIT before and after ethics courses conducted in three different formats. Those students who spent 30 hours in small‐group discussions of ethical dilemmas improved their moral reasoning scores, while (...) those who had fewer hours of discussion or lectures did not. It would appear that small group discussions, shown to improve moral reasoning scores in other educational settings, are also successful in a strongly biblical environment. (shrink)

A key goal for a professional ethics teacher is to help students improve their moral reasoning within the context of their profession, with the ultimate aim of developing a commitment to the values of their future profession. Using Rest’s Four Component Model as a framework, this study examines the relationship between the first two components of moral sensitivity and moral judgment. The study utilises two scores from the same cohort of computing undergraduates: a score for ethical sensitivity using a devised (...) dilemma analysis; and a score for change in moral judgment resulting from an educational intervention, using the Defining Issues Test (DIT). Although average DIT scores showed no significant improvement in moral judgment, this study found that levels of ethical sensitivity had a significant impact on the development of moral judgment. The paper provides evidence that ethical sensitivity appears to play a key role in the development of moral judgment. Therefore an initial key objective critical to any ethics course should be to raise student levels of ethical sensitivity as a necessary foundation for development of moral judgment. The paper also highlights the wide range of levels of ethical sensitivity measured within one cohort and suggests targeted learning support should be provided to students who score in the lower part of the scale to raise their levels of moral sensitivity early in the course. (shrink)

A key goal for a professional ethics teacher is to help students improve their moral reasoning within the context of their profession, with the ultimate aim of developing a commitment to the values of their future profession. Using Rest’s Four Component Model as a framework, this study examines the relationship between the first two components of moral sensitivity and moral judgment. The study utilises two scores from the same cohort of computing undergraduates: a score for ethical sensitivity using a devised (...) dilemma analysis; and a score for change in moral judgment resulting from an educational intervention, using the Defining Issues Test (DIT). Although average DIT scores showed no significant improvement in moral judgment, this study found that levels of ethical sensitivity had a significant impact on the development of moral judgment. The paper provides evidence that ethical sensitivity appears to play a key role in the development of moral judgment. Therefore an initial key objective critical to any ethics course should be to raise student levels of ethical sensitivity as a necessary foundation for development of moral judgment. The paper also highlights the wide range of levels of ethical sensitivity measured within one cohort and suggests targeted learning support should be provided to students who score in the lower part of the scale to raise their levels of moral sensitivity early in the course. (shrink)

Comprehension of moral reasoning is important both for successful moral education and for Kohlbergian claims that moral reasoning development is cognitive in nature. Because a psychometrically appropriate moral comprehension instrument does not appear to exist, the Moral Comprehension Questionnaire (MCQ) was constructed in Study 1 and displayed some positive reliability and validity findings. Study 2 used this questionnaire to examine whether the increased Defining Issue Test (DIT) p scores shown by liberals is indicative of increased cognitive development. While (...) liberals displayed slightly greater moral comprehension than conservatives, moral comprehension and political orientation mostly appear to contribute independently to high p scores. Additionally, consistent with Kohlbergian theory, comprehension of Stage 5 moral reasoning is more challenging than comprehension of Stage 3 or 4 reasoning. Consequently, while p scores are somewhat cognitive developmental in nature, they also are independently predicted by political orientation. (shrink)

The construct of cognitive moral development seemingly has powerful practical relevance in many areas of life. Nonetheless, moral reasoning seems of marginal relevance at best in the context of business ethics. Simply put, moral reasoning measurement indices are often only weakly related to many other apparently pertinent variables, and such findings cast doubt upon the construct validity of cognitive moral development. Many such unexpectedly weak relationships, however, may stem from two largely unrecognized methodological artifacts. The first artifact is an almost (...) total reliance on the P index of the Defining Issues Test (DIT) designed to assess moral development even when this index may be inappropriate in a particular context. A second artifact that seems particularly salient in the context of attitudes toward authority involves a not always appropriate reliance on samples that include respondents whose moral reasoning is uncoupled from their action choices. These artifacts may restrict the amount of variance explained in observed relationships, and thus constrain the potential for moral reasoning to understand and explain behavior and attitudes relevant in the context of business ethics. Researchers are urged to use DIT D scores (in addition to P scores) in specific situations, and to examine relationships among high DIT U scorers whose moral reasoning is tightly coupled with their action choices. The application of these guidelines may have profound implications for advancing our fundamental understanding of moral reasoning, and of increasing its relevance to business ethics. (shrink)

This study responds to Bay and Greenberg's (Bay, D.D. and Greenberg, R.R. (2001). The relationship of the DIT and behavior: A replication. Issues in Accounting Education 10(3): 367–380) call to investigate alternative psychometric instruments to measure ethical behavior other than the heavily relied upon Defining Issues Test. The Mach IV scale (Christie, 1970) has been cited in more than 500 published psychological studies; however, it has not been used extensively in the accounting ethics research. This study (...) provides some preliminary evidence on the use of the Mach IV scale in an accounting ethics context. Similar to ethics studies in other academic disciplines, results across two dependent measures indicate accounting students high in Machiavellianism are more likely to view questionable ethical behavior as acceptable. The research findings also indicate that the Machiavellian construct appears to be a better predictor of ethical propensities in comparison to the commonly used Defining Issues Test. The paper concludes with a discussion on how these reported research findings impact the accounting profession and accounting education. (shrink)

Empirical evidence has demonstrated the validity and reliability of moral development instruments such as the Defining Issues Test (DIT) and Moral Judgment Test (MJT). Rasch item reliability for each was .95. A newer instrument generated using the Model of Hierarchical Complexity had item reliability of .97. Rasch scores of responses to each instruments' items correlated well with the items' measure of hierarchical complexity, r = .286, .372, .557, .767. Test items used to measure moral reasoning (...) were significantly correlated. In general, stage of moral development did not predict political affiliation or voting, supporting Kohlberg's claim that structure, not content, underlies stage. (shrink)

Applying Snyder and Feldman's 1984 consolidation‐transition model to moral judgement development has enabled further understanding of how moral judgement translates to moral functioning. In this study, 178 college students were identified as being in consolidated versus transitional phases of moral judgement development using Rest's Defining Issues Test (DIT). Participant moral functioning was inferred through an honest decision‐making index along with Attitudes Towards Human Rights Inventory (ATHRI) and Volunteer Functions Inventory (VFI) scores. Multivariate Analyses of Variance revealed that (...) the consolidated group was significantly more honest than the transitional group. No differences attributable to moral judgement phase were seen for ATHRI and VFI scores. Findings support the claim that consolidated phases improve the explanatory power of moral judgement for certain moral functional outcomes—particularly those involving ambiguity and minimal time for decision‐making. (shrink)

In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs'' preference for bans on commissions, referral fees and (...) contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest''s Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA''s moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest. (shrink)

This study extends the examination of moral content in the media by exploring moral messages in television programming and viewer characteristics predictive of the ability to perceive such messages. Generalisability analyses confirmed the reliability of the Media’s Moral Messages (MMM) rating form for analysing programme content and the existence of 10 moral themes prevalent in television media. Standard regression analyses yielded evidence indicating viewers’ moral expertise, as measured by the Defining Issues Test (DIT), familiarity with the programme (...) and level of education predicted their ability to perceive moral messages in a television drama popular in the USA at the time of data collection. Identification of patterns in moral content represented in television programming, as well as knowledge of how viewer characteristics relate to their ability to perceive such content, can provide parents and educators with a means for better comprehending messages regarding human interaction to which they or their children are exposed. (shrink)

This paper presents three studies exploring the relationship between emotional responses to classic cognitive developmental moral dilemmas and moral reasoning indices as measured by the Defining Issues Test (DIT). Each study indicated that certain moral dilemmas elicit varying levels of anger and sadness as compared to a neutral baseline. In each study, decreased moral reasoning was observed in those instances where reports in both sadness and anger were high following a dilemma. This did not occur, however, in (...) those instances where only sadness or anger was high following a dilemma. Affective inductions prior to taking the DIT (study 3) did not impact trends beyond that found for individual moral dilemmas in studies 1 and 2. Although certain dilemmas elicited affective states that temporarily influenced reasoning, in general participants? reasoning levels stayed consistent across dilemmas. Results are discussed in terms of the role of affect on the moral judgment process. (shrink)

The moral reasoning capacity of managementstudents in Fiji and in Singapore, twoculturally distinct nations, was examinedusing the Defining Issue Test (DIT). Statistical analyses of the data revealed amarked difference in the reasoning capacity of thetwo groups. In the Fiji sample, religion andrace were found to have a moderating effect onmoral judgment. In the Singapore sample, age,race and religion were found to have asignificant correlation with moral judgment. The data were subjected to paired-samplest-tests using p-score as a dependent variable. (...) The results showed significant differences onthe p-score, recording a comparatively weakerreasoning capacity among the Fiji subjects. Theresults overwhelmingly confirms the assumptionthat culture plays a definite role indetermining one's moral judgment over andabove other variables. The implications offindings for cross-cultural management arediscussed. (shrink)

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, (...) or both high school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)

A barrier to the development and refinement of ethics education in and across health professional schools is that there is not an agreed upon instrument or method for assessment in ethics education. The most widely used ethics education assessment instrument is the Defining Issues Test (DIT) I & II. This instrument is not specific to the health professions. But it has been modified for use in, and influenced the development of other instruments in, the health professions. The (...) DIT contains certain philosophical assumptions (“Kohlbergian” or “neo-Kohlbergian”) that have been criticized in recent years. It is also expensive for large institutions to use. The purpose of this article is to offer a rubric—which the authors have named the Health Professional Ethics Rubric—for the assessment of several learning outcomes related to ethics education in health science centers. This rubric is not open to the same philosophical critiques as the DIT and other such instruments. This rubric is also practical to use. This article includes the rubric being advocated, which was developed by faculty and administrators at a large academic health science center as a part of a campus-wide ethics education initiative. The process of developing the rubric is described, as well as certain limitations and plans for revision. (shrink)

This study gathered preliminary baseline data on the moral development of journalists using the Defining Issues Test, an instrument based on Kohlberg's 6 stages. Results show that a sample of journalists scored 4th highest among professionals tested using the DIT. The journalists ranked behind seminarians/philosophers, medical students, and physicians but above dental students, nurses, graduate students, undergraduate college students, veterinary students, and adults in general. No significant differences were found between various groups of journalists, including men and (...) women, and broadcast and print journalists. The journalists in the study scored significantly higher on the 3 journalism-specific dilemmas than on 3 nonjournalism dilemmas. (shrink)

This paper is the first phase of a longitudinal study of the class of 2014 on the effectiveness of ethics education at a business university. This phase of the project establishes the baseline attributes of incoming college freshmen with a pretest of the students’ ethical proclivity as measured by Defining Issues Test (DIT-2) scores. The relationship between the students’ ethical reasoning and their behavior in experimental stock trading sessions is then examined. In the trading simulations, randomly selected (...) students were provided with the option of receiving privileged insider information about the final payoff of several stocks. The students could either accept or reject such information, with acceptance considered illegal insider trading. The results of the pretest indicate that moral reasoning as measured by the DIT-2 is related to insider trading behavior, with students with higher DIT-2 scores being less likely to accept insider information. The paper also presents demographic differences across DIT-2 scores and trading behavior as a foundation for the longitudinal examination of changes in students’ moral cognition characteristics and behavior during their undergraduate career. (shrink)

Most business ethics scholars interested in understanding individual moral cognition or reasoning rely on the Defining Issues Test. They typically report that managers and business students exhibit a relatively high percentage of principled moral reasoning when resolving ethical dilemmas. This article applies neurocognitive processes and Bloom’s Taxonomy of Educational Objectives, and its more recent revision, as theoretical foundations to explore whether differences emerge when using a recognition of learning task, such as the DIT or similar instruments, versus (...) a formulation of knowledge task, such as the Moral Judgment Interview or similar instruments, to assess individual moral reasoning. The data show that significantly different levels of moral reasoning are detected when using a recognition-based versus formulation-based moral reasoning instrument. As expected, the recognition-based approach reports an inflated, higher moral reasoning score for subjects compared with using a formulation-based instrument. Implications of these results for understanding an individual’s moral reasoning are discussed. (shrink)

Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether Smithian virtue ethics training, based on (...) Adam Smith’s “The Theory of Moral Sentiments”, is effective in improving accounting student’s cognitive moral development. This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning. (shrink)

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, (...) or both high school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)

Moral reasoning among media professionals varies. Historically, advertising professionals score lower on the Defining Issues Test than their media colleagues in journalism and public relations. However, the extent to which professional identity impacts media professionals’ moral reasoning has yet to be examined. To understand how professional identity influences moral reasoning, if at all, and guided by theories of moral psychology and social identity, 134 advertising practitioners working in the USA participated in an online experiment. While professional identity (...) was not a significant predictor of moral reasoning, an interaction effect between gender and identity priming occurred. This finding suggests that we reconsider moral psychology theory’s explanatory power for media practitioners and consider how the complexity of professional identities in concert with gender and professional training, among other variables, interact to affect moral reasoning. In addition, advertising practitioners participating in this experiment scored higher on the DIT than those tested previously. (shrink)

In this study, researchers examined the assumption that senior-level undergraduate students from private colleges universities possess higher levels of moral and ethical development than students from public institutions. In addition, the researchers sought to determine (a) if there was a relationship between narcissistic personality traits and the level of moral reasoning, and (b) there was a difference in the level of narcissistic personality tendencies of business students from private vs. public institutions based on demographic and textual variables. A cluster sampling (...) approach was used in the sample selection. The sample was limited to students majoring in general business at seven public and six private universities in North Dakota and Minnesota. A total of 269 subjects participated in the research project: 145 at private institutions and 124 at public institutions. The Defining Issues Test version 2 (DIT-2) and the Narcissistic Personality Inventory (NPI) were used to collect data at seven public and six private institutions. Students from public and private universities scored similarly on the DIT-2. A significant difference between the NPI scores of the private college students and the public college students was found. No significant relationship was found between the NPI score and level of moral reasoning. Business educators should be concerned that an increase in the number of business ethics courses completed did not significantly impact students' moral reasoning or narcissistic traits. (shrink)

PurposeHigher education in the past has been found to have a positive effect on the moral development of students from a variety of disciplines, decreasing conventional and increasing post‐conventional moral reasoning progressively at each level of study. This research aims to explore to what extent changes in moral judgement could be detected in students on computing degree courses, at three different stages of study, in order to establish if HE in the twenty‐first century has a similar effect and what level (...) of moral awareness computing graduates/practitioners exhibit.Design/methodology/approachThe research takes the form of an exploratory case study which aimed to investigate the current situation in one institution. The defining issues test questionnaire was used to gather data.FindingsResults showed little difference in the level of post‐conventional thinking between undergraduate students about to enter HE, final year undergraduates and students undertaking postgraduate studies.Research limitations/implicationsThis research questions if IT students moral judgement skills are at a level that enables them to be considered professionals.Practical implicationsRecommendations are made for different teaching approaches to be adopted which place greater emphasis on relating learning outcomes to professional codes of conduct, and for computing professional bodies to take a more active role in defining components of courses they accredit.Social implicationsGiven the ubiquitous nature of computers and society's high level of dependence on them it is argued that post‐conventional thinking skills are essential for people intending to work with computer technology.Originality/valueAlthough the DIT questionnaire is been used extensively, no other research has been found that has utilised it to analyse moral judgement levels of HE students within the same subject discipline, at different levels of study. (shrink)

A key goal for a professional ethics teacher is to help students improve their moral reasoning within the context of their profession, with the ultimate aim of developing a commitment to the values of their future profession. Using Rest’s Four Component Model as a framework, this study examines the relationship between the first two components of moral sensitivity and moral judgment. The study utilises two scores from the same cohort of computing undergraduates: a score for ethical sensitivity using a devised (...) dilemma analysis; and a score for change in moral judgment resulting from an educational intervention, using the Defining Issues Test. Although average DIT scores showed no significant improvement in moral judgment, this study found that levels of ethical sensitivity had a significant impact on the development of moral judgment. The paper provides evidence that ethical sensitivity appears to play a key role in the development of moral judgment. Therefore an initial key objective critical to any ethics course should be to raise student levels of ethical sensitivity as a necessary foundation for development of moral judgment. The paper also highlights the wide range of levels of ethical sensitivity measured within one cohort and suggests targeted learning support should be provided to students who score in the lower part of the scale to raise their levels of moral sensitivity early in the course. (shrink)

While the technical aspects of engineering are emphasized in education and industry, the ethical aspects are, in some ways, just as vital. Engineering instructors should teach undergraduates about their ethical responsibilities in the realm of engineering. Students would then be more likely to grasp their responsibilities as professionals. For many students, undergraduate study is a time of growth and change, with their ethical development just beginning to take shape. In this study, we aim to understand the progression of ethical development (...) for engineering undergraduate students and identify key factors that may contribute to their development. To help us assess ethical development, we deployed in Fall 2020 a survey to undergraduate engineering students at two universities; the survey entailed the Defining Issues Test-2 (DIT-2). The DIT-2 evaluates ethical development based on Kohlberg’s theory of moral development; the test recognizes three levels of morality—preconventional, conventional, and postconventional. This study evaluates the associations between students’ university and class year and their Personal Interest, Maintaining Norms, and N2 scores. We utilized the results of a multivariate analysis of variance (MANOVA) to address the following research question: _Is a student’s ethical development associated with their university and class year?_ The results of the analysis reveal that students’ ethical development appear to differ between universities and to lie along a continuum, changing from first-year students to seniors of engineering undergraduate study. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect (...) of a tax context on issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

This article examines how business students route themselves through the process of cognitive moral development (CMD) to arrive at a more autonomous level of CMD when there is an impetus to do so. In this study, two groups were given Rest’s Defining Issues Test; half the test 1 week and half three weeks later. In between, one group viewed a film of Milgram’s obedience study as a stimulus towards a more autonomous level of CMD. The results (...) of the analysis indicate that viewing the Milgram study produced a positive response regarding subjects’ level of autonomous CMD. However, the response was not uniform across the subject pool. Females showed a greater consistent significant positive response to viewing Milgram while male subjects varied their response contingent upon their functional area of study. While subjects’ functional area of study alone made little difference in the results, when taken in conjunction with gender, significant differences were found between groups. Thus, researchers should take care when investigating differences between subjects’ area of study since gender differences may be present even within an apparently homogenous population-like business students. (shrink)