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Weekly case-based ethics education combining active learning, a structured decision-making model, and corrective feedback, delivered in either an ethical or an accounting context

Design · All designs
Evidence · 2 claims (2 for) · 1 study (1 causal), q2 · 0 of 1 report an effect size · 2 claims rest on one study

Description

A semester-long instructional pattern in which each week the instructor introduces a case, students spend approximately 15 minutes discussing it, complete a seven-step decision-making model adapted from Langenderfer and Rockness (1989), and conclude with classroom discussion of recommendations. The article states the process "incorporates active learning, a structured decision-making model, and corrective feedback." The same case fact patterns were used in both contexts; the ethical context added the AICPA Code of Professional Conduct and labeled cases "Ethics Case," emphasizing Steps 2, 3, 5, and 7, while the accounting context emphasized Steps 1, 4, 6, and 7.

Design Implications

Context

Requirements

  • A new case introduced and discussed each week for 12 weeks, with student discussion time and completion of the seven-step decision-making model
  • Corrective feedback through concluding classroom discussion in which students present their recommendations

Constraints

  • The article notes a pretest was foregone to avoid sensitizing participants, and students were not randomly assigned to conditions across semesters

Target Learners

  • undergraduate accounting majors in the first Intermediate Accounting course

Learning Goals

  • ethical sensitivity to subtle ethical issues in accounting practice
  • moral reasoning in professional accounting judgment

Claims

Examples

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Key Sources

  • Mary Jo Billiot, David Daniel, Sid Glandon, TerryAnn Glandon. (2012). Educational Context: Preparing Accounting Students To Identify Ethical Dilemmas. American Journal Of Business Education – May/June 2012 Volume 5, Number 3. https://clutejournals.com/index.php/AJBE
Page metadata
Field Value
type design
id case-based-ethics-context-pattern
title Weekly case-based ethics education combining active learning, a structured decision-making model, and corrective feedback, delivered in either an ethical or an accounting context
description A semester-long instructional pattern in which each week the instructor introduces a case, students spend approximately 15 minutes discussing it, complete a seven-step decision-making model adapted from Langenderfer a...
status review
generated by process:settle-candidates on 2026-11-01
trust unverified — no one has confirmed this page's content
sources 1 — mary-jo-billiot-2012

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